Section 349(4) in Rules under the United Provinces Excise Act, 1910
(4)Sales shall be made on payment in cash only.Note. - In backward to acts payment in grain may be permitted with the sanction of the Excise Commissioner. An entry to this effect will be recorded on the licence.[350. Further conditions binding on same category of F. L. Shop. - The following further conditions are binding on retail shops for the sale of foreign liquor :