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    <title>1997 (5) TMI 419 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>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.</description>
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      <description>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.</description>
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