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1979 (11) TMI 249 - HC - VAT and Sales TaxExtract: .......dules of the Act, cosmetics would include hair-oil. Accordingly, Sales Tax References Nos. 9 and 10 of 1977 are answered in favour of the revenue. We find no force in the contentions raised in the writ petition. The rule is discharged and the petition dismissed. In the circumstances of the cases, there will no order as to costs. Petition dismissed.
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