Section 93A(1) in Rules Framed by Board of Revenue under section 90
(1)Ayurvedic preparations manufactured under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and capable of being used as ordinary alcoholic beverages shall be sold by wholesale to the licensed retailers only under a licence granted by the Collector of the district with the previous approval of the Commissioner of Excise.
