THE UNITED PROVINCES EXCISE ACT 1910
Section 4. Power of State Government to declare what is to be deemed liquor
(1) The 1[State Government] may by notification declare any substance to be “liquor” for the purposes of this Act or any portion thereof.
(2) The 1[State Government] may, in like manner and for the like purpose declare what shall be deemed to be “country liquor” and “foreign liquor” respectively
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