Produced - Definition - Law Dictionary Home Dictionary Definition produced

Definition :

Produced, the word 'produced' appear in the definition can only mean 'to bring forth, bring into being or existence - to bring (a thing) into existence from its raw materials or elements': (See the meaning of the word 'produce' in the Shorter Oxford English Dictionary). According to Webster's International English Dictionary the verb 'produce' means to bring forward, beget etc. The juxtaposition of the word 'manufacture' with 'agriculture' and 'horticulture' is significant and cannot be lost sight of. The intention in employing the word 'produced' obviously was to introduce an element of volition and effect involving the employment of some process for bringing into existence the goods, Deputy Commissioner of Agricultural Income Tax v. Messrs. Palampadam Plantations Ltd., AIR 1969 SC 930 (931): (1969) 1 SCC 662: (1969) 3 SCR 674. [Kerala General Sales Tax Act (15 of 1963), s. 2(viii)(c)]

(ii) The word 'produced' appearing in Entry 84 of List I of the Seventh Schedule is used in juxta-position with the word 'manufactured', Empire Industries Ltd. v. Union of India, AIR 1986 SC 662 (677): (1985) 3 SCC 314: (1985) Supp 1 SCR 292. [Constitution of India, Sch. 7, List I Entry 84]