Production of split mica for sales tax purposes covered processed mica, confirming tax liability on sales in Bihar.

Mica extracted, rifted, cut, graded and sorted into split mica was held to be goods "produced in Bihar" for purposes of the amended sales tax provision. The Court treated "production" as a broad expression covering goods resulting from a process or effort, even though the Act did not define it. On the facts found, the processed mica satisfied that description, making it unnecessary to decide whether the activity also amounted to manufacture. The sales tax was therefore rightly levied, and the issue was answered in favour of the State and against the assessee.

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Issues: Whether mica mining and processing into split mica amounted to goods "produced or manufactured in Bihar" within the meaning of the amended sales tax provision, so as to attract tax on the impugned sales.

Analysis: The amended definition deemed a sale of goods produced or manufactured in Bihar by the producer or manufacturer to have taken place in Bihar. The appellant's operations involved extraction of crude mica, rifting into slabs, cutting, grading, sorting, and converting the mineral into a commercial product. The term "production" was not defined in the Act, and the ordinary meaning of the word was broad enough to cover a thing resulting from a process or effort. On the facts found, the processed mica answered that description. It was unnecessary to decide whether the process also amounted to manufacture.

Conclusion: The mica sold by the appellant was goods produced in Bihar, and the tax was rightly levied. The question was answered in the affirmative, against the assessee and in favour of the State.

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