Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1961 (1) TMI 60 - SC - VAT and Sales Tax
Whether the transactions of the appellant company fall within the definition of the word "sale" under section 2(g) of the amended Bihar Sales Tax Act?
Held that:- Appeal dismissed. Neither of the words "production" or "manufacture" is defined in the Bihar Sales Tax Act but according to the Oxford English Dictionary "production" means amongst other things that which is produced; a thing that results from any action, process or effort, a product; a product of human activity or effort.
It is obvious that what is described in the report above quoted would fall within the dictionary meaning of the word "production". It is unnecessary to decide what the word "manufacture" means. As what was sold was mica produced in Bihar by the appellant, the answer to the question would be in the affirmative and therefore in favour of the State.