Section 2(1)(iii) in Andhra Pradesh Excise (Grant of licence to sell Toddy, Conditions of Licence and Tapping of Excise Trees) Rules 2007
(iii)"Excise tree" includes the tree of mohwa, coconut, palm, palmyrah, date, bagani, sago, sendhi, or any tree of the species of palm or palmyrag from fermented or unfermented juice of which toddy or liquor can be prepared.