Manufacturing Process - Law Dictionary Search Results
Home Dictionary Name: manufacturing process Page: 2Handling
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)...
Production
Production, has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture, Commissioner of Income Tax v. NV Budharaga & Company, 1993 (70) Taxman 312: AIR 1993 SC 2529: 1993 Tax LR 1117: 1993 (2004) ITR 412: AIR 1993 SCW 3317.Means the separation of opium, poppy straw, coca leaves or cannabis from the plants from which they are obtained. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xxii)]In relation to a feature film, includes any of the activities in respect of the making thereof. [Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (5 of 1981), s. 2(i)]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. The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bri...
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)]...
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....
Electricals
Electricals, the expression 'electricals' is somewhat vague. But in a factory manufacturing cotton and other textiles, certain electrical equipment in the present stage of development would be commer-cially necessary. Without electric lighting it would be very difficult to carry on the business. Again electrical humidifiers, exhaust fans and similar electrical equipment would in the modern conditions of technological development normally be regarded as equipment necessary to effectually carry on the manufacturing process, J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. S.T.O., AIR 1965 SC 1310 (1313): (1965) 1 SCR 900. [Central Sales Tax Act, 1956, s. 8]...
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....
Tailoring shop/manufacture
Tailoring shop/manufacture, stitched shirt is indubitably a different commodity than unstitched cloth. If by a process a different entity comes into existence then it can be said that this was manufactured, Regional Director v. Ram Chander AIR 1988 SC 113 (114): (1988) 1 SCR 835: (1988) Supp SCC 90....
Crushing season
Crushing season, the 'crushing season must be deemed to have ended on the date on which the crushing operations in the factory came to an end and not on the date on which the manufacturing processes in the factory came to an end, L.H. Sugar Factories and Oil Mills (P.) Ltd. v. Workmen, AIR 1967 SC 161 (162). (Industrial Disputes Act, 1947, Sch. III, Item 4)...
Industrial employees
Industrial employees, the expression 'industrial employees' is not limited to the class employees who are employed directly or indirectly for the purpose of manufacturing process carried on by the factory, J.K. Cotton Spg & Weaving Mills Co. Ltd v. Labour, AIR 1964 SC 737 (742). [U.P. Industrial Disputes Act (28 of 1973)]...
Industrial premises
Industrial premises, means any place or premises (not being a private dwelling house), including the precincts thereof, in which or in any part of which any industry or manufacturing process connected with the making of beedi or cigar or both is being or is ordinarily carried on with or without the aid of power and includes a godown attached thereto. [Beedi and Cigar Workers (Conditions of Employ-ment) Act, 1966 (32 of 1966), s. 2 (i)]...
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