The brewing industry in India has, of late, turned flat. Foreign players such as Heineken and Budweiser are now strong leaders in the market. But the Indian beer industry has been _____________ from its growth potential because of stringent taxation policies and availability, along with curbs on distribution. This, in turn, is the _____________ no distinction made between beverages with low alcoholic content like beer and wine and spirits like whisky and vodka. Most beers have a 6% alcoholic _____________, while most liquor has 40% and above. In India, however, they are all clubbed as ‘daaru’. In countries such as Germany and France, spirits are taxed at six times the rate of beer where the price and tax distinction _____________ alcohol content.