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Goods

1293: (1985) Supp SCC 280: (1985) 3 SCR 26. Include vessels, aircraft and vehicles, Chowgule and Co. Pvt. Ltd. v. Union of India, AIR 1987 SC 1176: (1987) 1 SCC 730: (1987) 2 SCR 351. [Customs Act, 1962 ss.

Manufacture

a new and distinct article that a manufacture can be said to take place, Chowgule & Co. Pvt. Ltd. v. Union of India, AIR 1981 SC 1014: (1981) 1 SCC 653: (1981) 2 SCR 271. The word 'manufacture' occurring … article results in a new and different article then it would amount to a manufacturing activity, Aspinwall & Co. Ltd. v. I.T. Commr., Ernakulam, AIR 2001 SC 3708. The test for determination whether manufacture can be said to have

Undertaking

Art. 75, p. 43. Means an enterprise engaged in production, sale or control of goods, etc., Carew & Co. Ltd. v. Union of India, AIR 1975 SC 2260. Means the act of one who undertakes or engages in a project

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Processing

that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and several

Company

is a creature of statute. Its birth, progress, and extinction are all controlled by the statute, Neptune Assurance Co. Ltd. v. Union of India, (1973) 1 SCC 310: AIR 1973 SC 602: (1973) 2 SCR 940. Company is defined under

Business

would stand on a different footing from the business concern of a private person, Ashoka Smokeless Coal India (Ltd.) v. Union of India, (2007) 2 SCC 640. … It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager Uttar Pradesh Financial Corpn., AIR 1993 SC 935 (939): (1993) 2 SCC

Rate

it can impose rate on the annual letting value of the lands or buildings, Century Spinning and Manufacturing Co. Ltd. v. District Municipality of Ulhasnagar, AIR 1968 SC 859: (1968) 2 SCR 211. Includes any fare, freight or any … Chief Commercial Superintendent, (1998) 5 SCC 126. Rate, merely means the scale or amount of any other charges, Union of India v. Motilal Sugar Mills Co-op. Pvt. Ltd., AIR 1969 SC 630: (1969) 1 SCC 320. Rate,

Forest

have been grown, T.N. Godavarman Thrumulkpad v. Union of India, (1991) 2 SCC 463; Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463. See also State of Kerala v. Pullangode Rubber and Produce Co.

Factory

[Employees' Provident Funds Act (19 of 1952), s. 2(g)]. See also Polymat India Pvt. Ltd. v. National Insurance Co. Ltd., AIR 2005 SC 286. … including the precincts thereof, in any part of which a manufacturing pro-cess is carried on, S.T. Trading Co. v. Union of India, AIR 1966 Guj 165 (166) [Employees' Provident Funds Act (19 of 1952), s. 2(g)]. See also

Includes

of India, AIR 2007 SC 1782; see also Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd., 1987 (1) SCC 424. Indicates a commonality or shared features or attri-butes of the including word with the … standard sense, to mean 'comprises' or 'consists' of or 'means and includes', depending on the content, N.D.P. Namboodripad v. Union of India, AIR 2007 SC 1782; see also Reserve Bank of India v. Peerless General Finance and Investment

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