Section 3(1)(b) in Andhra Pradesh Excise (Grant of License of Selling by Bar and Conditions of License) Rules, 2017
(b)"Basic Price" per case of Indian Made Foreign Liquor manufactured within the State includes cost price, cost of holographic Excise adhesive label, freight, handling charges, insurance and in respect of Indian Made Foreign Liquor manufactured outside the State, it also includes Central Sales Tax, Export fee and import fee.