(a) rate-ably, [on the quantity or advalorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State [at such stage or stage and in such manner as may prescribed] ;
(b) in the case of spirts or other liquors produced in any distillery, brewery or manufactory in accordance with its quality or strength or 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, prescribed;
(c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;
[(d) by different rates of fees on licences issued for different purposes mentioned in sub-section (1) of Section 17, as may be prescribed.]
Section 22 • Andhra Pradesh Excise Act, 1968
22. Modes of levying duties.
andhra-pradesh-excise-act-1968-sec-22.json
•
Section 22
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"title": "22. Modes of levying duties.",
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"content": "(a) rate-ably, [on the quantity or advalorem of any excisable article] produced or manufactured in or issued from a distillery, brewery or manufactory or warehouse or imported into the State [at such stage or stage and in such manner as may prescribed] ;\n(b) in the case of spirts or other liquors produced in any distillery, brewery or manufactory in accordance with its quality or strength or 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, prescribed;\n(c) in the case of toddy, in the form of a tax on each variety of excise tree from which toddy is drawn having due regard to the period during which such tree is capable of yielding toddy;\n[(d) by different rates of fees on licences issued for different purposes mentioned in sub-section (1) of Section 17, as may be prescribed.]",
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