Ramaswami, J.

1. The assessee is a dealer in mica, having its place of business at Domchanch in the district of Hazaribagh. For the four quarters of the year 1948-49, the assessee submitted returns and its books of accounts were examined by the Sales Tax Officer, Hazaribagh. The returns of the assessee were not accepted as correct and the Sales Tax Officer made an assessment to the best of his Judgment under. Sec.13(4) of the Bihar Sales Tax Act. The assessee preferred appeals before the Commissioner of Sales-Tax, but these appeals were dismissed. The assesses then took the matter in revision to the Board of Revenue.

2. The ground taken by the assessee was that the process of mining mica cannot be said to be a process of production or manufacture within the meaning of Sec.2 (g) of Act VI of 1949, This contention was accepted by the Board of Revenue and the assessment of sales tax made upon the assessee for all the four quarters was set aside. In the course of its order the Board of Revenue said:,.

"As regards the position of split mica it has to be remembered that there is practically no markets for crude mica. All the mica that is exported is split mica so that the conclus