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  • 26.Whether sale of ???Boroplus??? is liable to tax @ 12% under the notification No. ST-II-5784 /X-10(1)-80-U.P. Act XV/48 ???Order-81, dated 7th September, 1981, prescribing rate of tax for ???All kinds of cosmetics and toilet preparations for beautification or care of face, skin, hair, nails, eyes or brows but not including soaps, safety razor blades, hair combs, tooth pastes, tooth powders and o
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