https://www.taxtmi.com/caselaws?id=161183 Processed bamboo goods such as dhara, beti and chatai were treated as articles made of bamboo under item 1 of Schedule I because their common-parlance identity was that of manufactured products capable of independent use, and they were therefore exempt from sales tax. Unprocessed split bamboo, including split bamboo used as raw material in the paper industry, was held to be neither bamboo in the ordinary sense nor an article made of bamboo, so it did not qualify for the exemption and was taxable as general goods at the applicable general rate. The governing distinction was the degree of processing and the commercial character of the goods. en-us Wed, 09 Jul 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161183 Processed bamboo goods such as dhara, beti and chatai were treated as articles made of bamboo under item 1 of Schedule I because their common-parlance identity was that of manufactured products capable of independent use, and they were therefore exempt from sales tax. Unprocessed split bamboo, including split bamboo used as raw material in the paper industry, was held to be neither bamboo in the ordinary sense nor an article made of bamboo, so it did not qualify for the exemption and was taxable as general goods at the applicable general rate. The governing distinction was the degree of processing and the commercial character of the goods. Case-Laws VAT and Sales Tax Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161183