9911796707
TMI Blog1961 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... t VI of 1949. The appellant is an incorporated company carrying on its business at Domchanch in the Hazaribagh District in the State of Bihar. It was assessed to sales tax in regard to the four quarters of the assessment year 1948-49 under section 13(4) of the Bihar Sales Tax Act. According to the Sales Tax Officer the tax was leviable on its sales of mica which was produced or manufactured in Bihar. Before the Sales Tax Officer it was unsuccessfully contended on behalf of the appellant that the Amendment Act having come into force on October 1, 1948, it could not affect the sales of mica before that date, but this plea was not accepted by that Officer and the tax was levied for all the quarters. The appellant appealed to the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred pay- ment or other valuable consideration, including a transfer of property in goods involved in the execution of contract but does not include a mortgage, hypothecation, charge or pledge: ................................................................................. Provided further that notwithstanding anything to the contrary in the Indian Sale of Goods Act, 1930 (III of 1930), the sale of any goods- (i).............................................................................. (ii) which are produced or manufactured in Bihar by the producer or manufacturer thereof, shall, wherever the delivery or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g before passing the slabs to the sickle-dressing department; it is claimed that this involves less waste. After sickle- dressing the mica goes to the grading department, where the mica is graded according to size. Finally the mica passes to the sorting department, which is the most important stage. The principal qualities upon which sorting depends are clearness, hardness, flatness, colour and the size and number of 'air' inclusions and 'vegetable' and mineral stains. The different degrees of these qualities are not capable of exact measurement, and it takes years of experience to make a good sorter. Besides possessing the capacity to classify mica, the sorter must be an expert with the knife, and be well acquainted with the value of diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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