Section 498(1) in Rules under the United Provinces Excise Act, 1910
(1)Contract distillers shall open such wholesale depots as may be prescribed by the Excise Commissioner which shall be subject to the following conditions :The depot shall be opened, ordinarily, for sale to retail for sale to retail spirit vendors holding licences in the district in which the depot is situated provided that the shop of the person to whom the sale is made is not situated in an area where the rate of duty is higher than that applying to the place where the depot is situated.
