Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115B] [Entire Act] State of Odisha - Subsection Section 115B(viii) in The Board's Excise Rules, 1965 (viii)The E.A.Ls. account shall be maintained in such a manner that it shall allow traking of individual E.A.Ls. from the manufacturers point to the retail point.