(d)in the case of spirit or beer manufactured in any distillery established or any distillery or brewery licensed under this Act—(i)by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued from a warehouse established or licensed under this Act, or(ii)by rate charged in accordance with such, scale of equivalents calculated on the quantity of materials used or by the degree or attenuation of the wash or wort, as the case may be, as the State Government may prescribe;
