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1974 (2) TMI 63 - ALLAHABAD HIGH COURTExtract: .......nd not cosmetics, as this term is understood in common parlance. We accordingly answer the question by saying that hairpins and hairclips are toilet requisites as defined in item No. 6 of Notification No. S.T. 905/X dated 31st March, 1956. The Commissioner of Sales Tax is entitled to costs which we assess at Rs. 200. Reference answered accordingly.
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