Section 498(3) in Rules under the United Provinces Excise Act, 1910
(3)Country spirit shall be sold at the fixed strength of 25° U.P., 35" U.P. subject in each to a margin of 1° below the fixed strength, in quantities of not less than one gallon and at a price, which shall not exceed the total of the following items :(a)Still-head duty.(b)Contract price.(c)Depot rate which shall not exceed-(i)16 naye paise per gallon in the case of spirit of the strength of 25° U.P.(ii)12 naya paise per gallon in the case of spirit of the strength of 35° U.P.(iii)9 naya paise per gallon in the case of spirit of the strength of 50° U.P. :Provided that in special cases the Excise Commissioner may sanction a higher rate.Any flavouring, colouring or noxious or otherwise objectionable substance shall not be added to the spirit.
