Sandal wood is an expensive
material for carving artefacts. Sandalwood carving in India is mainly
seen in western and Southern parts of the country. It is chiefly carried
out at Surat, Ahmedabad, Mumbai and Canara, in Mysore and Travancore.
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http://www.indianetzone.com/53/sandal_wood_carving_india.htm
http://www.indianetzone.com/53/sandal_wood_carving_india.htm