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1953 (4) TMI 10

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....ticle" within the meaning of item 11 of the amended Schedule I of the Sales Tax Act. The preparation is called "Medicated Brahmi Oil" and the further description given of it on the carton is that it is "a specific for headache, burning of the eyes, insomnia, hysterial and other mental troubles, highly efficacious in falling and grey hair". The departmental authorities have proceeded on the basic p....