Section 4 in The United Provinces Excise Act, 1910
4. Power of State Government to declare what is to be deemed "liquor".
(1)The State Government may by notification declare any substance to be "liquor" for the purposes of this Act or any portion thereof.(2)The State Government may, in like manner and for the like purpose declare what shall be deemed to be "country liquor" and "foreign liquor" respectively.
