State Act

THE UNITED PROVINCES EXCISE ACT 1910

30A. Saving for duties being levied at commen-cement of the Constitution 1[30-A. (1) Until provision to the contrary is made by the 2[Parliament] the 3[State Government] may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of 4[the Constitution] under this chapter as then in force. (2) The duties to which this section applies are (a) any duty on intoxicants 5[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 6[Uttar Pradesh] whether across a customs frontier as defined by the Central Government customs frontier as defined by the Central Government or not. (3) Nothing in this section shall authorize the levy by the 3[State Government] of any duty which, as between goods manufactured or produced in the 7[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 7[State], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. ]