Section 792(1) in Rules under the United Provinces Excise Act, 1910
(1)Plain spirit, excised as country spirit for consumption in Uttar Pradesh may be issued only to bonded, warehouses in the areas for which the distillers hold the supply contract. If a portion of the distillery has been constituted a bonded warehouse, the issue therefrom shall be in accordance with the rules applicable to bonded warehouses.
