Section 20(4)(d) in The Bihar and Orissa Excise Act, 1915

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(d)the sale of tari lawfully possessed and intended to be used solely for the preparation of food for domestic consumption; and not-

(i)as an intoxicant; or

(ii)for the preparation of any intoxicating article; or

(iii)for the preparation of any article for sale; or

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