Bamboo Cut Bundles Not Taxable as "Sale" Under Contract; Severance Occurred Before Contract Finalized.

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....Whether there is a “sale“ under the contract - purchase value of bamboo cut bundles - The “bamboos“ were not removable even after they were cut unless they were weighed and permits were granted. Severance of bamboo, even in the departmentally extracted coupes, was not under the contract of sale, but was prior thereto - not taxable - HC....