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1956 (6) TMI 11 - HC - VAT and Sales TaxExtract: .......metics may legitimately, in our opinion, be regarded as a specific case of toilet articles, and in this view the more specific provision in item 66 rather than item 39 will apply. We do not, therefore, think that the decision arrived at by the Collector of Sales Tax can be said to be erroneous. The appeal is, therefore, dismissed. Appeal dismissed.
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