153. [ Rate of duty for consumption "on" the premises and for-sale through Canteen Stores Department (CSD -(1) For consumption "on" the premises of Licences in Forms L-17, L-18, L-19, L-20, L-28, L-29, an additional duty at the rate of twenty per cent. of wholesale price over and above the duty prescribed for Indian Liquor as in Clauses (i), (ii) and (iii) of sub-rule (1) of rule 152 shall be levied subject to the maximum rates as set forth in the Schedule under section 27 of the Act.
(2)For consumption "on" the premises of Licences in Forms L-15, L-16, L-21, an additional duty at the rate of thirty per cent. of wholesale price over and above the duty prescribed for Indian Liquor as in clauses (i), (ii) and (iii) of sub-rule (1) of rule 152 shall be levied subject to the maximum rates as set forth in the Schedule under section 27 of the Act.(3)For sale of Indian Liquor and Foreign Liquor through the Canteen Stores Department (holders of licence in Form L-23/L-23F), the rate of duty shall be fifty per cent. of the rate of duty prescribed in clauses (i), (ii) and (iii) and seventy-five per cent. of the rate of duty mentioned in clauses (iv) and (v) of sub-rule (1) of rule 152.] [Inserted by Notification No. F.10(8)/Fin(Rev-I)/2010-11/DS-H/247, dated 7th June, 2011 (w.e.f. 1-7-2011).]
