Facture - Law Dictionary Search Results
Home Dictionary Name: factureDepressed facture
Depressed facture, is almost known as signature fracture or fractures is a la signature as their pattern at time resembles the weapon which caused it, Khambam Raja Reddy v. Public Prosecutor, High Court of Andhra Pradesh, AIR 2006 SC 3236...
Excise duty
Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or produc-tion, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: AIR 1976 SC 182: (1976) 2 SCR 690. (Constitu-tion of India, Sch. VII, List I Entry 84)According to s. 3(1) of the Customs Tariff Act, 1975 the expression 'the excise duty for the time being leviable on a like article if produced or manu-factured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured which would be leviable on the class of description of article to which the imported article belongs, and where such duty is leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3...
Facture
The act or manner of making or doing anything now used of a literary musical or pictorial production...
For sale
For sale, The words 'for sale' following upon the word 'goods' clearly indicate that the goods manu-factured or processed by the registered dealer must be goods for sale or in other words, they must be goods intended for sale and it is immaterial whether they are intended for sale by the registered dealer himself or by anyone else. This sub-clause of S. 8(3)(b) of the Central Sales Tax Act, 1956 would therefore clearly cover a case where a registered dealer manufactures or processes goods for a third party on a job contract and uses in the manufacture or processing of such goods, materials purchased by him against his Certificate of Registration and the declarations in Form C, so long as the manufactured or processed goods are intended for sale by such third party, Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd., AIR 1981 SC 1610: (1981) 3 SCC 531: (1982) 1 SCR 55....
Godown
Godown, means any warehouse or other place, by whatever name called, used for the storage of:(i) any article substance required for any manu-facturing process; or(ii) beedi or cigar or both. [Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966), s. 2]See, Goa Urban Co-Operative Bank Ltd. v. Noor Mohd Shaikh Moosa, (2004) 6 SCC 166....
Industry
Industry, 'Industrial dispute' and 'workman' taken in the extended significance, or exclude it. Though the word 'undertaking' in definition of industry is wedged in between business and trade on the one hand and manufacture on the other, and though therefore it might mean only a business or trade undertaking, still it must be remembered that if that were so, there was no need to use the word separately from business or trade. The wider import is attracted even more clearly when we look at the latter part of the definition which refers to 'calling, service, employment, or industrial occupation of, avocation of workman. 'Undertak-ing' in the first part of the definition and 'industrial occupation or avocation in the second part obviously mean much more than what is ordinarily understood by trade or business. The definition was apparently intended to include within scope what might not strictly be called a trade or business venture, Bangalore Water Supply and Sewerage Board v. A. Rajappa,...
Manufacturing purposes
Manufacturing purposes, The expression 'manu-facturing purposes' in s. 106 is used in its popular and dictionary meaning, the Transfer of Property Act not having supplied any dictionary of its own for that expression, Allenbury Engineers Pvt. Ltd. v. Ramkrishna Dalmia, AIR 1973 SC 425 (427): (1973) 2 SCR 257: (1973) 1 SCC 7. [Transfer of Property Act, (4 of 1882), s. 106]The word 'manufacture', according to its dictionary meaning, is the making of articles or material (now on large scale) by physical labour or mechanical power. (Shorter Oxford English Dictionary, Vol. I, p. 1203). According to the Permanent Edition of Words and Phrases, Vol. 26, 'manufacture' implies a change but every change is not manufacture and yet every change in an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having a distinctive name, character or use. To manufacture, according to its Diction...
Process, connected with the manufacture
Process, connected with the manufacture, for manufacturing common salt, brine pumped into salt pans by using diesel pump and for manu-facturing lime, coke, and limestones lifted to the platform at the head kiln by the aid of power, CCE v. Rajasthan State Chemical Works, (1991) 4 SCC 473....
Raw materials
Raw materials, means goods used as the ingredient in the manufacture of other goods and includes processing materials, consumable stores and material used in the packing of the goods so manufactured but does not include fuels for the purpose of generation of electricity. [Gujarat Value Added Tax Act, 2003, s. 2(19)]Raw materials, ought to be construed in the sense of those basic materials which are required for the production of finished articles which the manu-facturer manufactures and not in the sense of unmanufactured materials or materials in their raw state, Municipal Committee, Burhanpur v. Allauddin Aolia Saheb, (1957) MP LJ 279....
Rayon or artificial silk fabrics
Rayon or artificial silk fabrics, 'rayon or Artificial Silk Fabrics' includes varieties of fabrics manu-factured either wholly or partly from rayon or artificial silk but do not include any such fabrics... (iii) if it contains cotton and less than 60 per cent by weight of rayon or artificial silk;...' Union of India v. Ahmedabad Manufacturing and Calico Printing Co. Ltd., AIR 1986 SC 121 (122): (1985) 3 SCC 693: (1985) Supp 2 SCR 537. [Central Excise and Salt Act Act, (1 of 1944), Sch. I, Item No. 22]...
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