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State of Assam - Section

Section 140 in Assam Excise Rules, 1945

140. Spirits to be issued only at prescribed strengths.

- Country spirit will only be issued at the strengths prescribed in the licence. Half a degree above or below these strengths will be considered as correct, but the exact strength must be recorded on the cask ticket which must be attached at the time of issue to every cask.Variation of half a degree allowed. - The officer-in-charge must see that a sufficient stock of liquor reduced to the prescribed strengths is always kept ready for issue. The reduction of the spirit to the issue strengths is the duty of the distiller and contractor.