Section 681(3) in Rules under the United Provinces Excise Act, 1910
(3)[ The scale of fee for a licence for the retail vend of denatured spirit shall be 15 per cent ad valorem on the sale made by a wholesale vendor to the retail vendor] [Substituted by Notification No. 7588/X-97-B, dated 15th February, 1997, published in the U.P. Gazette, Part 1-Ka, dated 22nd February, 1997, p. 257.].