(e)in the case of spirit or beer manufactured in any distillery or brewery established or licensed under Section 16-(i)at a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued from a warehouse licensed or established under Section 16, clause (d), or(ii)at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attention of the wash or wort as the case may be, as the State Government may prescribe :
