State Act

THE UNITED PROVINCES EXCISE ACT, 1910

30-A (1) Until provision to the contrary is made by the [Parliament]2 the [State Government]3 may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution]2 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]4 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]5 whether across a customs frontier as defined by the Central Government or not. (3) Nothing in this section shall authorize the levy by the [State Government]3 of any duty which, as between goods manufactured or produced in the [State]6, 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]6, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.]1