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1976 (8) TMI 141 - ALLAHABAD HIGH COURTExtract: .......an item for beautification of the womenfolk, comes within the entry cosmetics and toilet requisites . In view of what we have stated above, our answer to the question referred to us is that mehdi is a cosmetic article taxable at 10 per cent. As nobody has appeared for the assessee there shall be no order as to costs. Reference answered accordingly.
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