Section 36: Regulation and levy on other goods unfit for human consumption
Odisha Excise Act, 2008State Act of Odisha · Act 10 of 2013
The State Government shall be competent to regulate and control the manufacture, import, transport, storage, sale and export of denatured spirit, methanol or methyl alcohol, ethanol or power spirit and of similar other goods and impose levy or fees of such nature as may be notified by the State Government.