Section 35 in Rules under the United Provinces Excise Act, 1910
35. Explanatory - How the cost of an intoxicant or of opium to the consumer is determined.
- Factors determining the retail price of an intoxicant or opium are-(a)the supplier's price, covering the cost of production, manufacture or import, the cost of distribution to bonded warehouses or to shops, and to profit of the producer, manufacture, or importer;(b)the excise duty, if any, levied on the article produced, manufactured or imported, or in the case of an article imported into India, the customs of tariff duty, if any;(c)the licence fee levied by the Government from the vendor in return for the grant of the right to sell article; and(d)the vendor's profit.
