Section 28(e) in The Bihar and Orissa Excise Act, 1915
(e)on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act-(i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, or(ii)in accordance with such scale of equivalents, calculated on the quantity of materials used, or by the degree of attenuation of the wash or worth, as the case may be, as the [State Government] [Substituted by A.L.O. 1950.] may prescribe; and
