Beer includes ale, stout, porter and all other fermented liquor, whether solidified or not, made from malt and such other substances as the State Government may, by notification, specify in this behalf;
“liquor” means liquid consisting of or containing alcohol, and includes spirits of wine, spirit, wine, tan, pachwai, beer, and any substance which the Government may, by notification, declare to be liquor for the purposes of this Act;
In this clause “spirit of wine” means plain spirit of or above such strength as the State Government may, by notification, specify;[ Bengal Excise Act, 1909]
