Section 2(1) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(1)"Bamboos" includes the species dendrocalamus strictus (salia Bamboo) and bambusa orundinacea (kanta or Dabba Bans) and bambusa tulda and bambusa nutens and oxytenanthera neigrocilieta (Balangi Bans);
