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[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Assam - Subsection

Section 21(d) in The Assam Excise Act, 2000

(d)in the case of intoxicating drugs,-
(i)at a rate assessed on the area covered by a licence granted under the provisions of clause (b) of sub-section (1) of Section 14 or on the quantity or out turn of the crop cultivated or collected under such licence, or
(ii)at a rate charged upon the quantity produced or manufactured under a licence granted under the provisions of clause (d) of sub-section (1) of Section 14 or issued from a warehouse established or licenced under clause (a) of sub-section (1) of Section 15 or issued from a warehouse established or licenced under clause (d) of sub-section (1) of Section 15,