Section 834 in Rules under the United Provinces Excise Act, 1910
834.
Besides being used as an intoxicant and for medicinal purposes alcohol, after denaturation has been used for industrial purposes, also, since long. Taxation on alcohol when diverted for industrial as also for medicinal use has to be much lower for obvious reasons. For reasons equally obvious, great vigilance is needed that alcohol, ear-marked for industrial or medicinal purposes, is not misused for potation.Ordinarily distilleries rule governing the working whereof have been given in the foregoing Section XL1II, are of two types : Pot-still and Patent-still distilleries. The distillate of the former type being a product of comparatively lower strength is used for potable purposes only. The distillate of other type viz., the patent-still distillery, though higher in strength is generally below 90 per cent and never higher than 95 per cent in alcoholic content. The product of patent-still distilleries has been used both for potable and industrial purposes (other than use as motor fuel) as the extent to which moisture remains in the distillate of Patent-still does not vitiate its use for such industrial purposes as indicated above.
