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State of Assam - Section

Section 258 in Assam Excise Rules, 1945

258. Licence fees for the sale of medicated wines by a licensed dealer.

- The fee for a licence for the sale of medicated wines and similar preparations mentioned in Order 35 (5) by licensed dealer shall be Rs. 50 per annum and shall be payable in advance. In addition to the annual lump fee, a fee of annas four per quarter bottle shall be levied on the basis of sales of such wines during the previous month and shall be payable by the 15th of the month-following the month to which the sales relate.Note. - No fee shall be charged on sales of medicated wines and similar preparations to (i) another licensed dealer for sale of medicated wines, or (ii) a holder of licence for sale to the trade or to the public of foreign liquor, or (iii) chemists, druggists apothecaries or keepers of dispensaries who hold licences for sale of medicated wines and similar preparations.