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    <title>1976 (8) TMI 141 - ALLAHABAD HIGH COURT</title>
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    <description>Sales tax classification of mehdi powder turned on its popular and commercial meaning, not on any incidental ceremonial use. As an article commonly understood to beautify the person and improve appearance, it fell within the entry for cosmetics and toilet requisites. The consequence was classification as a cosmetic article taxable at 10 per cent, rather than as an unclassified good taxable at 2 per cent.</description>
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