Section 18B(2) in Tamil Nadu Prohibition Act, 1937
(2)Nothing in this section shall authorise the 1evy of any duty which as between excisable articles manufactured or produced in the State and Similar excisable articles not so manufactured of produced, discriminates in favour of the former or which in the case of excisable articles manufactured or produced outside the State discriminates between excisable articles manufactured or produced in one locality and similar excisable articles, manufactured or produced in another locality.
