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Court Rules All-in-One Diapers and Sanitary Napkins Tax-Exempt, Aligning with Medical and Hygienic Essentials Classification.
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....Classification of All-in-one Diapers, Under-pads and Sanitary Napkins - Such Underpads or Diapers definitely help them in maintaining good medical and hygienic conditions of their body and therefore, such items can certainly be said to be “similar articles” read with “wadding gauze and bandages for medical and surgical purpose” etc. - HC....