Manufacturing - Law Dictionary Search Results
Home Dictionary Name: manufacturingManufacture
Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400.Manufacture, implies a change, but every change is not manufacture and yet every change of 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, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791.Implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transfo...
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...
In the manufacture of goods
In the manufacture of goods would normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall with in the expression 'in the manufacture of goods, Rajasthan SEB v. Associated Stone Industries, (2000) 6 SCC 141.In the manufacture of goods, the expression 'in the manufacture of goods' in s. 8(3)(b) of the Central Sales Tax Act, 1956 should normally encompasses the entire process carried on by the dealer of converting the raw material into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacture or process-ing of goods would be commercially inexpedient, goods, required in that process would fall with...
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...
Production and manufacture
Production and manufacture, the word 'produc-tion' or 'produce' when used in juxta-position with the word 'manufacture' takes in bringing into existence new goods by a process which may or may not amount to manufacture. The word 'production' has a wider connotation than the word 'manufacture'. While every manufacture can be characterized as production every production need not amount to manufacture, CIT v. N.C. Budharaja, AIR 1993 SC 2529 (2533): 1994 Supp (1) SCC 280. [Income Tax Act, 1961, s. 80HH 2(ii)]...
Manufacture, Production
Manufacture, Production, the words 'manufacture' and 'production' have received extensive judicial attention both under this Act as well as Central Excise Act and the various Sales Tax Laws. 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, CIT v. N.C. Budharaja, 1994 Supp (1) SCC 280: AIR 1993 SC 2529 (2533)....
Manufacturing
Employed or chiefly employed in manufacture as a manufacturing community a manufacturing town...
Capital goods required for manufacture of
Capital goods required for manufacture of, means goods which are used in the manufacture of that product and also goods which would be required for manufacture or production of other goods including packaging machinery and equipments, Pankaja v. Yellappa, (2004) 6 SCC 408....
Cloth manufactured by mills
Cloth manufactured by mills, cloth has been divided broadly into two categories, mill made and loom made. The loom made cloth would include all cloth manufactured on looms. The energy by which the looms are worked would not make any difference. In other words whether the energy is supplied manually or by power cannot convert the essential character of the cloth, namely, its manufacture on looms. As regard mill made cloth the actual process of weaving is more or less automatic, pre-conceived and definite and it involves the functioning of machinery, Sales Tax Commissioner v. Ladha Singh Mal Singh, (1971) Supp SCR 941: AIR 1971 SC 2221: (1971) 2 SCC 407. [U.P. Sales Tax Act (15 of 1948), s. 3A]...
Manufactured drug
Manufactured drug, means--(a) all coca derivatives, medicinal cannabis, opium derivatives and poppy straw concentrate;(b) any other narcotic substance or preparation which the Central Government may, having regard to the available information as to its nature or to a decision, if any, under any International Convention, by notification in the Official Gazette, declare to be a manufactured drug. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xi)]But does not include any narcotic substance or preparation which the Central Government may, having regard to the available information as to its nature or to a decision, if any, under any International Convention, by notification in the Official Gazette, declare not to be a manufactured drug....
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