Judgment

KAPUR,, J.

( 1 ) THIS is an appeal against the judgment and order of the High court of Patna in a Sales Tax Reference made under section 25 (1) of the Bihar Sales Tax Act of 1947 amended by Bihar Act VI of 1949.

( 2 ) 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 i, 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 of Sales Tax, but the appeal was dismissed. The matter was then taken in revision to the Board of Revenue and was allowed on the ground that the process of mining mica which was the commodity sold by the appellant company could not be said