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State of Odisha - Section

Section 47 in The Board's Excise Rules, 1965

47. Allowance for wastage or for spoilt beer.

(1)An allowance of 10 per cent of the monthly total of the charges shall be made on account of wastage and no duty shall be levied on such percentage of wastage.
(2)Written application shall be made by the licensee to the Collector for any allowance for sour or spoilt beer.