Manufacture - Law Dictionary Search Results
Home Dictionary Name: manufacture Page: 3Industry
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,...
Goods
Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...
Trade marks
Trade marks. by the Trade Marks Act, 1905 (English) (5 Edw. 7, c. 15), s. 3:-A 'mark' shall include a device, brand, heading, label, ticket, name, signature, word, letter, numeral or any combination thereof.A 'trade mark' shall mean a mark used or proposed to be used upon or in connexion with goods for the purpose of indicating that they are the goods of the proprietor of such trademark by virtue of manufacture, selection, certification, dealing with, or offering for sale.A 'registrable trademark' shall mean a trade mark which is capable of registration under the pro-visions of this Act.Subject to the Trade Mark Acts, the owner of a trademark has a right to its use in connection with the goods associated with it, whether or not it is registered or registrable by him, and if that right is infringed by a sale of other goods under his mark, or a colourable imitation or otherwise so as to be calculated to deceive a purchaser that those goods are goods of his manufacture, sale or mark, the ...
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...
Groundnut
Groundnut, A seed is one which germinates. It is not disputed that the groundnut greminates. Hence it is undoubtedly seed. The next question is whether it is generally used for manufacture of oil. Here again, there can hardly be any doubt that groundnut is mostly used for the manufacture of groundnut oil which is used in the manufacture of dalda and other cooking media. Groundnut is one of the items which is mostly used in this country for the manufacture of cooking media, Avadh Suarr Mills Ltd. v. Sales Tax Officer, AIR 1973 SC 2440: (1974) 3 SCC 271: (1973) 3 SCR 546....
Handling
Handling, in relation to any hazardous substance, means the manufacture, processing, treatment, package, storage transportation by vehicle, use, collection, destruction, conversion, offering for sale, transfer or the like of such hazardous substance. [National Environment Tribunal Act, 1995 (27 of 1995), s. 2 (e).Means the manufacture, processing, treatment, package, storage, transportation by vehicle, use, collection, destruction, conversion, offering for sale, transfer or the like of such hazardous substance, Public Liability Insurance Act, 1991 (6 of 1991), s. 2(c).Means the manufacture, processing, treatment, package, storage, transportation, use, collection, destruction, conversion, offering for sale, transfer or the like of such substance. Environment (Protection) Act, 1986 (29 of 1986), s. 2(d)...
Resale
Resale, a second sale.Resale, means a sale of purchased goods(i) in the same form in which they were purchased; or(ii) without using them in the manufacture of any goods or without doing anything to them which amounts to or results in, a manufacture. [The Gujarat Value Added Tax Act, 2003, s. 2(21)]Means a sale of purchased goods(i) in the same form in which they were purchased; or(ii) without doing anything to them which amounts to, or results in, a manufacture, and the word 'resell' shall be construed accordingly. [The Maharashtra Value Added Tax Act, 2002, s. 2(22)]Means a sale that has finalised and has resulted in passing the judgment-debtor's property to the purchaser. If a sale, on objections having been raised or because of the necessary deposit having been made by the judgment-debtor, is set aside, it should be regarded as having never taken place, Shri Ram Jogutram v. Dev Barat L. Biharilal, AIR 1956 Pepsu 102....
Pipes and tubes
Pipes and tubes, may be obtained from sheets, billets or bars by various processes, but the process of manufacture of pipes and tubes does not end there. To achieve fully the purpose for which the pipes and tubes are manufactured, it is necessary to manufacture smaller pieces of pipes and tubes and also to manufacture them in such a shape that they may be able to conduct liquid and gases, passing them through and across angles, turnings, corners and curves or regulating their flow in the manner required. Smaller piece of pipes and tubes differently shaped are manufactured for this purpose, Bharat Forge and Press Industries v. C.C.E., AIR 1990 SC 616: (1990) 1 SCC 532....
Manufacturer
Manufacturer, in relation to any dangerous machine or any part thereof, means a person who, or a firm or a Hindu undivided family which--(i) makes or manufactures such dangerous machine or part thereof,(ii) makes or manufactures one or more parts and acquires the other parts of such dangerous machine and, after assembling those parts, claims the end product to be a product manufactured b himself, or itself, as the case may be.(iii) does not make or manufacture any part of such dangerous machine but assembles parts thereof made or manufactured by others and claims the end product to be a product manufactured by himself, or itself, as the case may be.(iv) puts, or causes to be put, his or its own mark on any complete dangerous machine made or manufactured by any other person and claims such product to be a product made or manufactured by himself, or itself, as the case may be. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (j)]It means a person who is engaged in the manufa...
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...
- << Prev.
- Next >>