Mehndi Cone Classified Separately for UP VAT; Tax Rate Differs from Mehndi Leaves and Powder.

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....Rate of tax - classification - Mehndi Cone - UP VAT - the 'Mehndi Cone' is a new product, which comes into being after Mehndi powder is processed by adding oil and chemicals. Once a distinct new entity has come into existence, it cannot be said to be either Mehndi leave or Mehndi powder. - HC....