Cow cess and daaru?

Enlighten me, how does cow cess is related to alcohol business? Also i believe people in Chandigarh are well aware that domestic animals(cows or buffalos) are not allowed in the city. Then how on earth they stating that they are using this revenue for the upkeep of stray cows? Has anyone seen a stray cow(s) in the main sectors of Chandigarh? I don't think so! Share your thoughts 🤔