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1953 (4) TMI 10 - HC - VAT and Sales Tax
The judgment in the case of Messrs. D.K. Sandu Bros. v. Sales Tax Department addressed whether "Medicated Brahmi Oil" is a "toilet article" under the Sales Tax Act. The court found that the oil qualifies as a toilet article based on its complexity and intended use, upholding the department's decision. The application for revision was dismissed.
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