1997 (5) TMI 419

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....full. 2.. These are two applications under section 8 of the West Bengal Taxation Tribunal Act, 1987 in the nature of applications under article 226/227 of the Constitution of India. The dispute is whether the goods known as taraibati are bamboos or articles made of bamboos as per entry No. 1 of Schedule I to the West Bengal Sales Tax Act, 1994. If these are bamboos then they are taxable and notif....

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....se are not bamboos, but clearly articles made of bamboos. Mr. Chakraborty further submits that in common parlance these goods are never known as bamboos. 5.. Mr. J.K. Goswami, learned State Representative appearing for respondents submits that the goods are "Taraibati". But the term means bamboos grown in Tarai region. He does not accept the proposition that these are articles made of bamboos. 6....