Manufacture - Law Dictionary Search Results
Home Dictionary Name: manufacture Page: 4Contractor
Contractor, means a person who undertakes to produce a given result for any establishment, other than a mere supply of goods or articles of manufacture, by the employment of building workers or who supplies building workers for any work of the establishment; and includes a sub-contractor. [Buildings and other Construction Workers (Regulation of Employment and Conditions of Service Act, (27 of 1996), s. 2(g)]In relation to an establishment, mans a person who undertakes to produce a given result for the establishment, other than a mere supply of goods or articles of manufacture to such establishment, through contract labour or who supplies contract labour for any work of the establishment and includes a sub-contractor. [The Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970), s. 2 (1) (c)]In relation to an establishment, means a person who undertakes (whether as an independent contractor, agent, employee or otherwise) to produce a given result for the establishment, other t...
Undertaking
Undertaking, denotes 'any business or any work or project which one engages in or attempts as an enterprise analogous to business or trade, Secretary Madras Gymkhana Club Employees Union v. Manage-ment of Gymkhana Club, AIR 1968 SC 554: (1968) 2 SCJ 138: (1968) 1 SCA 379: (1967) 2 SCWR 618: (1967) 2 Lab LJ 720: 33 FJR 157: (1968) Lab JC 547: (1968) 2 Andh WR (SC) 6: (1968) 2 Mad LJ (SC) 6: 15 Fac LR 411: 16 Law Rep 140.Undertaking, denotes, with reference to company law, all the assets of the company past present and future, and is a mortgageable interest being commonly charged by the debentures of the company. 'Undertaking' means a unit, such as a factory or a granary, Industrial Disputes Tribunal (in re:), (1956) 3 All ER 111.Undertaking, in a compromise decree does not mean a promise to a court. It is merely a solemn promise by one party to the other when it appears in an agreement between the two, Nisha Kant Roy v. Sandji Bashnai, Goho, AIR 1948 Cal 294: 49 Cr LJ 567.Undertaking, i...
Worker
Worker, means a person employed under a contract of service or apprenticeship. [Insecticides Act., 1968 (46 of 1968), s. 3 (r)]It means a person employed, directly or by or through any agency (including a contractor) with or without the knowledge of the principal employer, whether for remuneration or not, in any manufacturing process, or in cleaning any part of the machinery or premises used for a manufacturing process, or in any other kind of work incidental to, or connected with, the manufacturing process, or the subject o the manufacturing process but does not include any member of the armed forces of the Union. [Factories Act, 1948 (63 of 1948), s. 2 (l)]Means a worker in any establishment or employ-ment in respect of which this Act has come into force. [Equal Remuneration Act, 1976 (25 of 1976), s. 2 (i)]Means any person who is employed for wages in any kind of work and who gets his wages directly from the employer but shall not include an apprentice referred to in clause (aa). [A...
Trade
Trade [fr. trutta, Ital.], traffic; intercourse; commerce; exchange of goods for other goods, or for money.The business of buying and selling or bartering goods or services, Black's Law Dictionary, 7th Edn., p. 1500.As to contracts in restraint of trade, see RESTRAINT OF TRADE.A 'trade association' means an association of tradesmen, businessmen or manufacturers for the protection and advancement of their common interest, State of Gujarat v. Mahesh Kumar Dhirajlal Thakkar, AIR 1980 SC 1167: (1980) 2 SCC 322.It means any trade, business, industry, profession or occupation relating to the production, supply, distribution or control of goods and includes the provision of any services. [Monopolies and restrictive Trade Practices Act, 1969 (54 of 1969), s. 2 (s)]Means any trade, business, industry, profession or occupation relating to the production, supply, distribution, storage or control of goods and includes the provision of any services. [Competition Act, 2002 (12 of 2003), s. 2(x)]The ...
Geographical indication
Geographical indication, in relation to goods, means an indication which identifies such goods as agricultural goods, natural goods or manufactured goods as originating, or manufactured in the territory of country, or a region or locality in that territory, where a given quality, reputation or other characteristic of such goods is essentially attributable to its geographical origin and in case where such goods are manufactured goods one of the activities of either the production or of processing or preparation of the goods concerned takes place in such territory, region or locality, as the case may be. [Geographical Indications of Goods (Registration and Protection) Act, 1999 (48 of 1999), s. 2 (1) (e)]...
Place of business
Place of business, includes a warehouse godown or other place where a dealer stores his goods and any place where the dealer keeps his books of accounts. [Maharashtra Value Added Tax Act, 2002, s. 2(18)]Place of business, includes--(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;(ii) a warehouse, godown or other place where a dealer stores his goods; and(iii) a place where a dealer keeps his books of account. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (dd)]Place of business, means any place where a dealer carries on business and includes:(a) a warehouse, godown or other place where a dealer stores or processes his goods;(b) any place where a dealer produces or manufactures goods;(c) any place where a dealer keeps his book of account,(d) any vehicle or vessel or any other carrier where in the goods are stored or used for transporting the goods;(e) any place of business of any agent by whatever name c...
Wholesale cash price
Wholesale cash price, there can be no doubt that the 'wholesale cash price' has to be ascertained only on the basis of transactions at arms length. If there is a special or favoured buyer to whom a special low price is charged because of extra-commercial considerations, e.g. because he is relative of the manufacturer, the price charged for those sales would not be the 'wholesale cash price' for levying excise under s. 4(a) of the Act, A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3 SCC 503: (1973) 2 SCR 1089. [Central Excise and Sales Act, 1944, s. 4(a)]Where a manufacturer sells the goods manufactured by him in wholesale to a wholesale dealer at arms length and in the usual course of business, the wholesale cash price charged by him to the wholesale dealer less trade discount would represent the value of the goods for the purpose of assessment of excise. That would be the wholesale cash price for which the goods are sold at the factory-gate within the meaning of s. 4(a), A...
Raw material
Raw material, as commonly understood, is used in the process of manufacture. Printing machinery will certainly not come under the category of 'raw material', Re KI Kosalram, AIR 1968 Mad 113.Raw material, defined one of the valid tests could be that the ingredient should be so essential for the chemical process culminating in the emergence of the desired end product, that having regard to its importance in and indispensability for the process, it could be said that its very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196.Raw material, is something from which another new or distinct commodity can be produced. When it is used in a taxing statute, it may have related meaning depending on the context in which it has been used, Tata Engineering & Locomotive Company Ltd. v. State of Bihar, (1996) 6 SCC 479.The expression 'raw-material' is not a defined term. The meaning to be given to it...
Processing
Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is 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 other articles which requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...
glassblowing
The art and process of creating glass objects by shaping glass when reduced by heat to a viscid state using various manipulations with the hands especially by inflating it by blowing through a tube The process is used to manufacture a wide variety of useful and ornamental objects The manufacture of simple glass objects has been automated but complex glass objects are still made by the traditional hand processes...
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