Section 931(4) in Rules under the United Provinces Excise Act, 1910
(4)Rates of supply to vendors. - The contractor is bound to sell Bhang to licensed retail vendors at all the bonded warehouses established in his contract area, at his contract rate per seer. The price does not include the duty prescribed for Bhang. The rates of duty prescribed from time to time will be found in Appendix B-IV.