Section 616(1)(b) in Rules under the United Provinces Excise Act, 1910
(b)The State of Uttar Pradesh has entered into reciprocal arrangement for the adjustment of excise duty on foreign liquor, by book transfer, with the States or Union Territories detailed below :(i)The States of Assam, Bihar, Maharashtra, Gujarat, Madhya Pradesh, Orissa, Punjab and West Bengal.(ii)The Union Territory of Delhi (erstwhile Part C State of Delhi).