https://www.taxtmi.com/caselaws?id=99268 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. en-us Mon, 09 Jan 1961 00:00:00 +0530 Wed, 25 Sep 2013 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99268 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. Case-Laws VAT and Sales Tax Mon, 09 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99268