(e)in the case of spirit or beer manufactured in a distillery or brewery established or licenced under Section 15,-(i)at a rate charged upon the quantity produced or issued from the distillery or brewery, as the case may be, or issued from a warehouse licenced or established under clause (d) of Section 15, or(ii)at a rate charged in accordance with such scale or equivalents calculated on the quantity of materials used or by the degree of attention of the wash or wort, as the case may be, as the State Government may prescribe :
