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[Cites 0, Cited by 0] [Section 38] [Entire Act]

State of Odisha - Subsection

Section 38(3) in The Board's Excise Rules, 1965

(3)Duty shall be assessed and realised on proof strength as ascertained from the bulk and strength before liquor is sold, or compounded, and blended or bottled at the rates specified under Section 27.