Section 455(1)(c) in Rules under the United Provinces Excise Act, 1910
(c)Licences in Form C. L. 12 (suitably altered) granted by the Collector to all Jads residing in the district of Tehri-Garhwal for the manufacture of Sur, while at Chorpani, subject to the following conditions :(i)that the Sur so manufactured is used for domestic consumption only and not for sale; and(ii)that this concession will be available for the period from 1st November to 13th March for their annual festival called Tholu, every year.