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    <title>1980 (7) TMI 244 - RAJASTHAN HIGH COURT</title>
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    <description>The court determined that the products in question were classified as cosmetics under entry 59 of the notification, subject to a 10% tax rate. Despite the products&#039; Ayurvedic properties, they were considered daily cleansing agents rather than curative medicines. The court emphasized the common understanding and usage of the products by the public, ultimately ruling in favor of the revenue. The assessee was required to pay the 10% tax rate, with each party bearing its own costs.</description>
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    <pubDate>Thu, 10 Jul 1980 00:00:00 +0530</pubDate>
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      <description>The court determined that the products in question were classified as cosmetics under entry 59 of the notification, subject to a 10% tax rate. Despite the products&#039; Ayurvedic properties, they were considered daily cleansing agents rather than curative medicines. The court emphasized the common understanding and usage of the products by the public, ultimately ruling in favor of the revenue. The assessee was required to pay the 10% tax rate, with each party bearing its own costs.</description>
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      <pubDate>Thu, 10 Jul 1980 00:00:00 +0530</pubDate>
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