Section 3(b) in The U.P. Licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1976
(b)The fee for a licence in Forms F.L. 40 and 41 shall be at the rate of 40 per cent, ad valorem on the sale made by a distillery/wholesale vendor to F.L. 40 and F.L. 41 licensees, payable in advance before the issue of licence.]
