https://www.taxtmi.com/caselaws?id=160265 Bamboo agarbathi sticks are manufactured from bamboo splits by human labour and are treated in common parlance as bamboo products, not as the raw bamboo splits themselves. The exemption notification under section 8-A of the Karnataka Sales Tax Act, 1957 was read in its ordinary and commercial sense, so the departmental circular adopting a narrow technical meaning was not accepted. On that basis, the sticks qualified for exemption as bamboo products and were not liable to sales tax on the sale turnover under section 5(3)(a) of the Act. en-us Fri, 22 Dec 1995 00:00:00 +0530 Fri, 13 Dec 2013 16:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160265 Bamboo agarbathi sticks are manufactured from bamboo splits by human labour and are treated in common parlance as bamboo products, not as the raw bamboo splits themselves. The exemption notification under section 8-A of the Karnataka Sales Tax Act, 1957 was read in its ordinary and commercial sense, so the departmental circular adopting a narrow technical meaning was not accepted. On that basis, the sticks qualified for exemption as bamboo products and were not liable to sales tax on the sale turnover under section 5(3)(a) of the Act. Case-Laws VAT and Sales Tax Fri, 22 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160265