Amendment status not verified — confirm the current text below against the official source.
Ways of levying such duty :- Subject to any rules made under section 88 any duty imposed under section 25 may be levied in any of the following ways :- (a) on an excisable article imported :- (i) by payment, upon or before importation, in the state of Tripura. (ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act, (b) on an excisable article exported — by payment in the State of Tripura or (c) on an excisable article transported — (i) by payment in the district from which the article is sent, or (ii) by payment upon issue for sale from a warehouse established, authorised or continued under this Act. (d) on intoxicating drugs manufactured, cultivated or collected, (i) by a rate charged upon the quantity manufactured under a license granted in respect of the provisions of section 11, clause (a) issued for sale from a warehouse established, authorised or continued under this Act, or 15 (ii) by a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected, under, a license granted in respect of the provisions of section 11 clause (b) or clause (c), (e) on spirit or beer manufactured in any distillery or brewery licensed, established, authorised or continued under this Act, (i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorised or continued under this Act, (ii) in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree or attentation of the wash or wort, as the case may be, as the State Government may prescribe ; and (f) on tari drawn under a license granted under sub-section (1) of section 12 :-by a tax on each tree from which the drawing of tari is permitted : Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse ; Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses and under such special conditions as the Excise Commissioner may prescribe.