(e)in the case of spirit or beer manufactured in any distillery or brewery established or licensed under Section 15-(i)at a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under Section 15, Clause (d), or(ii)at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attenuation of the wash or wort, as the case may be, as the State Government may prescribe:
