Section 30A in The United Provinces Excise Act, 1910
30A. Saving for duties being levied at the commencement of the Constitution.
(1)Until provision to the contrary is made by the Parliament the State Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of the Constitution under this chapter as then in force.(2)The duties to which this section applies are-(a)any duty on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act; and(b)any duty on an excisable article produced outside India and imported into Uttar Pradesh whether across a customs frontier as defined by the Central Government or not.(3)Nothing in this section shall authorise the levy by State Government of any duty which, as between goods manufactured or produced, in the State and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the State, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.
