Section 30A: Saving for duties being levied at commen-cement of the Constitution
The United Provinces Excise Act 1910State Act of Uttar Pradesh · Act 4 of 1910
[30-A. (1) Until provision to the contrary is made by the [Parliament] the [State Government] may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of [the Constitution] 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] 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] 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 [State Government] of any duty which, as between goods manufactured or produced in the [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 [State], discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality. ]