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<h1>'Medicated Brahmi Oil' deemed 'toilet article' under Sales Tax Act upheld in D.K. Sandu Bros. case</h1> The court held that 'Medicated Brahmi Oil' is considered a 'toilet article' under the Sales Tax Act, affirming the department's classification and ... - The judgment in the case of Messrs. D.K. Sandu Bros. v. Sales Tax Department addressed whether 'Medicated Brahmi Oil' is a 'toilet article' under the Sales Tax Act. The court found that the oil qualifies as a toilet article based on its complexity and intended use, upholding the department's decision. The application for revision was dismissed.