Section 20C(i) in Tamil Nadu Prohibition Act, 1937
(i)for the possession and use of denatured spirit in the manufacture of Varnish (French Polish), Picture Varnish, Insulating Varnish, Paint Remover, Gasket Shellac, Printing ink or such other commodities as may be specified by the State Government from time to time except to the units of any department of the State Government or of any Government company within the meaning of the Companies Act, 1956 (Central Act 1 of 1956) or any Corporation owned or controlled by the Central Government or the State Government and to manufacturers of spirit based products who are registered with the Director-General of Technical Development, Government of India or the Director of Industries and Commerce, Madras ;