section 5
Definition of "retail" and "wholesale"
The Jharkhand Excise Act, 1915Tax1915108 sections
Statutory text
(1) The Board may, by notification, declare, with respect either to the whole of the State or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any intoxicant shall, for the purposes, of this Act, be the limit of a retail sale. (2) The sale of any intoxicant in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a wholesale sale.
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