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    <title>1997 (7) TMI 648 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal ruled that certain processed bamboo articles like &quot;dhara&quot; and &quot;chatai&quot; qualified as exempt from sales tax under Schedule I of the Act of 1994, while unprocessed split bamboos were deemed taxable as general goods. The judgment emphasized the distinction between processed and unprocessed bamboo products, providing clarity on their tax treatment. Tax authorities were instructed to review past payments by the applicants and issue refunds for any excess taxes paid accordingly. This decision established consistent guidelines for categorizing and taxing different bamboo items based on their processing and intended use.</description>
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    <pubDate>Wed, 09 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 648 - WEST BENGAL TAXATION TRIBUNAL</title>
      <link>https://www.taxtmi.com/caselaws?id=161183</link>
      <description>The Tribunal ruled that certain processed bamboo articles like &quot;dhara&quot; and &quot;chatai&quot; qualified as exempt from sales tax under Schedule I of the Act of 1994, while unprocessed split bamboos were deemed taxable as general goods. The judgment emphasized the distinction between processed and unprocessed bamboo products, providing clarity on their tax treatment. Tax authorities were instructed to review past payments by the applicants and issue refunds for any excess taxes paid accordingly. This decision established consistent guidelines for categorizing and taxing different bamboo items based on their processing and intended use.</description>
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      <pubDate>Wed, 09 Jul 1997 00:00:00 +0530</pubDate>
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