Commercial identity test classifies processed bamboo goods as articles made of bamboo, not raw bamboo.

Split and processed bamboo products used for constructing huts, walls and shades were held to have a distinct commercial identity from raw bamboo. Applying common parlance, such goods would not be treated as bamboo when sold in the market as bamboo. They were therefore classified as articles made of bamboo and brought within Entry No. 1 of Schedule I to the West Bengal Sales Tax Act, 1994, rather than as bamboos themselves.

---

---

Issues: Whether taraibati are to be treated as bamboos or as articles made of bamboos for the purpose of Entry No. 1 of Schedule I to the West Bengal Sales Tax Act, 1994.

Analysis: The goods were found to be split and processed bamboos used for construction of huts, walls and shades. In common parlance, such goods would not be called bamboos when offered for sale as bamboo. Their commercial identity was, therefore, that of articles made of bamboo and not raw bamboos.

Conclusion: Taraibati were held to be articles made of bamboo within Entry No. 1 of Schedule I, and not bamboos.

---