Production - Definition - Law Dictionary Home Dictionary Definition production

Definition :

Production, has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture, Commissioner of Income Tax v. NV Budharaga & Company, 1993 (70) Taxman 312: AIR 1993 SC 2529: 1993 Tax LR 1117: 1993 (2004) ITR 412: AIR 1993 SCW 3317.

Means the separation of opium, poppy straw, coca leaves or cannabis from the plants from which they are obtained. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xxii)]

In relation to a feature film, includes any of the activities in respect of the making thereof. [Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (5 of 1981), s. 2(i)]

The word 'production' has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture. The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process which may or may not amount to manufacture. It also takes in all the by products, intermediate produces and residual products which emerge in the course of manufacture of goods. The expressions 'manufacture' and 'produce' are normally associated with movables ' articles and goods, big and small ' but they are never employed to denote the construction of a dam or for that matter a bridge, a owed or a building, Commissioner of Income-tax, Orissa v. N.C. Budharaja and Company, AIR 1993 SC 2529.

Production, with its grammatical variations and cognate expressions, includes the making of cigarettes, cigars, cheroots, beedis, cigarette tobacco, pipe tobacco, hookah tobacco, chewing tobacco, pan masala or any chewing material having tobacco as one of its ingredients (by whatever name called) or shuff and shall include--

(i) packing, labelling or re-lebelling, of containers;

(ii) re-packing from bulk packages; and

(iii) the adoption of any other method to render the tobacco product marketable;

The cigarettes and other Tobacco Products (Pro-hibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribu-tion) Act, 2003, s. 2(k).