Section 485(7) in Rules under the United Provinces Excise Act, 1910
(7)The rates sanctioned for the cost of bottle and bottling charges shall be as sanctioned by Government from time to time. The retail vendor shall have to pay these in addition to the price of spirit at the time of taking issue of spirit. But he shall be entitled to a refund of the cost charge if the bottle from the contractor, provided he returns it in a sound condition :(i)Quality and strength of spirit.(ii)Quantity of spirit contained in the bottle.(iii)Price of the bottle full.(iv)Amount claimable by the consumer on return of the empty bottle.