https://www.taxtmi.com/caselaws?id=150192 Bamboo baskets used for carrying limestone to kilns were treated as exempt goods because they fell within Entry 48 of Schedule I, covering utensils made of bamboo. On that construction, the baskets were regarded as dauri or bamboo utensils within the exempt entry. As the goods were exempt during the relevant assessment period, no purchase tax could be levied on their purchase from unregistered dealers under section 7(1) of the M.P. General Sales Tax Act, 1958. en-us Wed, 27 Oct 1971 00:00:00 +0530 Fri, 10 May 2013 10:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150192 Bamboo baskets used for carrying limestone to kilns were treated as exempt goods because they fell within Entry 48 of Schedule I, covering utensils made of bamboo. On that construction, the baskets were regarded as dauri or bamboo utensils within the exempt entry. As the goods were exempt during the relevant assessment period, no purchase tax could be levied on their purchase from unregistered dealers under section 7(1) of the M.P. General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Wed, 27 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150192