1961, in Chrestian Mica Industries Ltd. v. State of Bihar

12 STC 150Supreme Court of India1961#2918 most cited

What is 1961, in Chrestian Mica Industries Ltd. v. State of Bihar authority for?

The definition of 'production' includes mining activities aimed at producing mineral ores, as ore is a result of human effort or process. This interpretation, originating from the Oxford English Dictionary, establishes that mining falls within the ambit of production.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

Chrestian Mica Industries Ltd. v. State of Bihar · 1961 · production definition · mining activity · mineral ores · result of human activity · Oxford English Dictionary · sales tax act

Sections most often in play

Section 32(1)(iia)Section 37(1)Section 80-IA(8)/(10)Section 80-ICSection 10ASection 10AASection 14ASection 115-O

Issues it is cited on

section 2(29ba)section 32asection 80jsection 80icsection 80isection 32childgross total incomesection 80transfersection 15previous year

Judgments citing 1961, in Chrestian Mica Industries Ltd. v. State of Bihar

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1950/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…he position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word 'production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1948/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…he position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word 'production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

M/S.ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1947/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Feb 2026AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…he position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word 'production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

M/S. ALKRAFT THERMOTECHNOLOGIES PVT. LTD.,CHENNAI vs. DCIT, CC-1(1), CHENNAI

In the result, the appeals of the assessee for AYs 2011-12, 2012-

ITA 1946/CHNY/2025[2011-12]Status: DisposedITAT Chennai18 Feb 2026AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. Vijayaraghavan, AdvFor Respondent: Ms.R. Anitha, Addl.CIT
Section 80

…he position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word 'production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE JOINT COMMISSIONER OF INCOME TAX, LARGE TAX PAYERS UNIT, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

…he assessee placed reliance on the order of the Tribunal in the case of Manhattan Associates (India) Development Centre (112 taxmann.com 200) and the judgment of the Hon'ble Supreme Court in the case of Chrestien Mica Industries Ltd. vs. State of Bihar [1961] 12 STC 150. 18.1 The assessee also cited the judgment of the Hon'ble Karnataka High Court in CIT vs. Datacons Pvt. Ltd. (21 taxman 341), and the Hon'ble Delhi High Court in CIT vs. Radio Today Broadcasting Ltd. (64 taxmann.com 164). 18.2 Additionally, the assessee referred to the definition of "activity of article or thing or operation" under the 14th Sched…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2, LTU, BENGALURU vs. M/S. ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

…he assessee placed reliance on the order of the Tribunal in the case of Manhattan Associates (India) Development Centre (112 taxmann.com 200) and the judgment of the Hon'ble Supreme Court in the case of Chrestien Mica Industries Ltd. vs. State of Bihar [1961] 12 STC 150. 18.1 The assessee also cited the judgment of the Hon'ble Karnataka High Court in CIT vs. Datacons Pvt. Ltd. (21 taxman 341), and the Hon'ble Delhi High Court in CIT vs. Radio Today Broadcasting Ltd. (64 taxmann.com 164). 18.2 Additionally, the assessee referred to the definition of "activity of article or thing or operation" under the 14th Sched…

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ASSTT. DIT, (INTL. TAXN.),, AHMEDABAD

In the result appeal of the assessee is allowed

ITA 2389/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2006-07

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2003-04 Joshi Technologies International Inc., Asst. Commissioner Of Income- 402, Heritage, Off. Ashram Road, Vs Tax (International Taxation), Usmanpura, Ahmedabad Ahmedabad Pan : Aaacj 9592 P Assessment Year : 2006-07 Joshi Technologies International Inc., Dy. Commissioner Of Income- 701, Parshwanath E Square, Vs Tax (International Taxation-1), Prahladnagar Garden, Near Titanium Ahmedabad Building, Satellite, Ahmedabad Pan : Aaacj 9592 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate With Shri Yogesh G. Shah, Ar Revenue By : Shri Alok Kumar, Cit-Dr & Shri Atul Pandey, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/08/2022 आदेश/O R D E R Per Waseem Ahmed, Am : These Are The Appeals Filed By The Assessee Against Two Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar Dated 12.01.2010 & Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad Dated 29.05.2015 Passed For Assessment Years 2003-04 & 2006-07 Respectively.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Yogesh G. Shah, ARFor Respondent: Shri Alok Kumar, CIT-DR &
Section 143(3)Section 147Section 42Section 42(1)(c)Section 80I

…ITR 331 where the Hon’ble court held as under: 9. The reasoning given by the High Courts, in the decisions noted by us earlier, is, in our opinion, unimpeachable. This Court had, as early as in 1961, in Chrestien Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150 defined the word "production", albeit, in connection which the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning "amongst other things that which is produced; a thing that results from any action, process or of fort, a product; a product of human activity or effo…

JOSHI TECHNOLOGIES INTERNATIONAL INC.,,AHMEDABAD vs. THE ADIT.,(INTNL.TAXN.), AHMEDABAD

In the result appeal of the assessee is allowed

ITA 1128/AHD/2010[2003-04]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2003-04

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2003-04 Joshi Technologies International Inc., Asst. Commissioner Of Income- 402, Heritage, Off. Ashram Road, Vs Tax (International Taxation), Usmanpura, Ahmedabad Ahmedabad Pan : Aaacj 9592 P Assessment Year : 2006-07 Joshi Technologies International Inc., Dy. Commissioner Of Income- 701, Parshwanath E Square, Vs Tax (International Taxation-1), Prahladnagar Garden, Near Titanium Ahmedabad Building, Satellite, Ahmedabad Pan : Aaacj 9592 P अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate With Shri Yogesh G. Shah, Ar Revenue By : Shri Alok Kumar, Cit-Dr & Shri Atul Pandey, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 02/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/08/2022 आदेश/O R D E R Per Waseem Ahmed, Am : These Are The Appeals Filed By The Assessee Against Two Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar Dated 12.01.2010 & Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad Dated 29.05.2015 Passed For Assessment Years 2003-04 & 2006-07 Respectively.

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Yogesh G. Shah, ARFor Respondent: Shri Alok Kumar, CIT-DR &
Section 143(3)Section 147Section 42Section 42(1)(c)Section 80I

…ITR 331 where the Hon’ble court held as under: 9. The reasoning given by the High Courts, in the decisions noted by us earlier, is, in our opinion, unimpeachable. This Court had, as early as in 1961, in Chrestien Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150 defined the word "production", albeit, in connection which the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning "amongst other things that which is produced; a thing that results from any action, process or of fort, a product; a product of human activity or effo…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, both the appeals are partly allowed for statistical purposes

ITA 2171/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15 & Assessment Year: 2013-14

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Narendra Singh Janpangi (DR)
Section 132Section 139Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 & Assessment Year: 2013-14 DCIT CC 3 (2), Shri Vivek Mehrotra, Central Range – 3, Office No. 16, Churchgate Room No. 1913, 19th Floor, Chamber, Above Greater Bank, Air India Building, Nariman Point, Vs. 5 New Marine Lines, Mumbai - 400021 Mumbai - 400020 PAN: AAHPM4127B (Appellant) (Respondent) Revenue by : Shri Narendra Singh Janpangi (DR) Assessee by : Shri Nitesh Joshi (AR) Date of Hearing: 11/03/2021 Date of Pronouncement: 07/06/2021 O…

DCIT, CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1885/KOL/2019[2014-15]Status: DisposedITAT Kolkata30 Apr 2021AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…the position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word ‘production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

D.C.I.T.,CIRCLE-10(1), KOLKATA vs. M/S INDIAN OIL PETRONAS PVT. LTD., KOLKATA

In the result, the Cross Objections of the assessee are allowed for statistical purposes

ITA 1884/KOL/2019[2013-14]Status: DisposedITAT Kolkata30 Apr 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 250Section 32(1)(iiia)Section 80

…the position of law. therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is in our opinion, unimpeachable. This Court had as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word ‘production' Albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning '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…

VEDANTA LTD ,GURGAON vs. ACIT, CIRCLE- 26(2), NEW DELHI

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 153

…sition of law, therefore, was taken as settled. 7. The reasoning given by the High Court, in the decisions noted by us earlier, is, in our opinion, unimpeachable. This court had, as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar (1961) 12 STC 150, defined the word "production", albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning "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 effor…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2175/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11
Section 143(3)Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2174/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12
Section 143(3)Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2173/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13
Section 143(3)Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

DCIT, CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S INDIAN OIL PETRONAS (P) LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1930/KOL/2016[2010-11]Status: DisposedITAT Kolkata15 Mar 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am D.C.I.T, Cir­10(1), Kolkata Vs. M/S. Indian Oil Petronas Pvt. Ltd. Pan: Aaaci5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue By : Shri P.K. Srihari, Cit, Ld. Dr Respondent/Assessee By : Shrid. S Damle, Fca, Ld.Ar सुनवाईक"तार"ख/ Date Of Hearing : 18/12/2018 घोषणाक"तार"ख/Date Of Pronouncement : 15/03/2019 आदेश / O R D E R

For Appellant: ShriD. S Damle, FCA, ld.ARFor Respondent: Shri P.K. Srihari, CIT, ld. DR
Section 143(3)Section 194ISection 2Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE Shri A.T. Varkey, JM & Dr.A.L.Saini, AM D.C.I.T, Cir­10(1), Kolkata Vs. M/s. Indian Oil Petronas Pvt. Ltd. PAN: AAACI5573R (अपीलाथ" /Assessee) (""यथ" / Respondent) .. Assessee/Revenue by : Shri P.K. Srihari, CIT, ld. DR Respondent/Assessee by : ShriD. S Damle, FCA, ld.AR सुनवाईक"तार"ख/ Date of Hearing : 18/12/2018 घोषणाक"तार"ख/Date of Pronouncement : 15/03/2019 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the Revenue, pertaining to assessment year 2010­11, is directed against the orders passed by the Commissioner of Inc…

ACIT, CIR-3(2), GANGTOK, SIKKIM, SIKKIM vs. M/S UNICORN INDUSTRIES,, SIKKIM

Appeal is partly allowed in above terms

ITA 48/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jan 2019AY 2010-2011

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2010-11

Section 142(1)Section 143(3)Section 148Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods." 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon'ble Supreme Court defined the word 'production', albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word "production" in the Oxford English Dictionary, as meaning "amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1964/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1963/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Aug 2018AY 2008-09

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…ds by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods.” 5.14 In Christian Mica Industries Ltd. Vs. State of Bihar (1961) 12 STC 150 (SC), Hon’ble Supreme Court defined the word ‘production’, albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word “production” in the Oxford English Dictionary, as meaning “amongst other things that which is produced; a thing that results from any action, process or effort, a prod…

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1961, in Chrestian Mica Industries Ltd. v. State of Bihar (12 STC 150) — Cited in 40 Judgments | BharatTax