Manufacturing Purposes - Law Dictionary Search Results
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...
Manufacture
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...
Trader
Trader, imports buying and selling of commodities and is not to be understood in a wide sense, as including manufacture. It cannot be said that the business of a film producer which is that of manufacture of films or that of distribution of films is that of buying and selling within the meaning of the word 'trade', Attar Hussain v. Fazli Brothers Ltd., AIR 1946 Bom 481: (1946) 48 Bom LR 377: 1946 Bom Rul 300.Means a person who 'in his normal course of business, buys or sells any notified agricultural produce, State of Madhya Pradesh v. Hardeo Shrinath, AIR 1994 SC 2538: AIR 1994 SCW 358: (1994) 4 SCC 707: (1994) 4 JT SC 471: 1994 Jab LJ 526: (1994) 95 STC 565.Means a person who 'in his normal course of business' 'buys or sells' but does not include agriculturist. The normal course of business of an agriculturist is neither buying nor selling, State of Madhya Pradesh v. Hardeo Shrinath, AIR 1994 SC 2538. [see M.P. Krishi Upaj Mandi Adhiniyam, 1973, s. 2(p)]Means a person who buys notifi...
Captive consumption
Captive consumption, the phrase 'captive con-sumption', would mean that any thing which is manufactured or produced, would not go out of the hands of the manufacturers but they consume it for their own purpose. Certainly, in case such a venture, as established for manufacture of goods or a thing for its own consumption, sells it to outsiders for use and consumption by them, it may require to have a licence for such an activity, A.P. Gas Power Corp. Ltd. v. A.P. State Regulatory Commission, (2004) 10 SCC 511: AIR 2004 SC 3090. [Electricity Act, 2003, s. 2(8)]...
Importer
Importer, in relation to any goods at any time between their importation and the time when they are cleared for home consumption includes any owner or any person holding himself out to be the importer. [Customs Act, 1962 (52 of 1962), s. 2(26)]Means a person who imports or causes goods to be imported on his own account or as an agent for another person from outside the market are into a market are for the purpose of selling, processing, manufacturing or for any other purpose except for one's own domestic consumption, but shall not include a public carrier, Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 (27 of 1966), s. 14A.Means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State. [Maharashtra Value Added Tax Act, 2002, s. 2(13)]Means a person or entity that brings goods into a country from a foreign country in the dispute, Black's Law Dictionary, 7th Edn., p. 759....
Factory
Factory, a place where a number of traders reside in a foreign country for the convenience of trade; also a building in which goods are manufactured.In the Factory and Workshop Act, 1901, 'Factory' means by s. 149 'textile factory and non-textile factory, or either of those descriptions of factories.'The expression 'textile factory' means any premises wherein or within the close or curtilage of which steam, water or other mechanical power is used to move or work any machinery employed in preparing, manufacturing or finishing or in any process incident to the manufacture of cotton, wool, hair, silk, flax, hemp, jute, tow, china-grass, cocoanut fibre or other like material, either separately or mixed together or mixed with any other material, or any fabric made thereof:Provided that print works, bleaching and dyeing works, lace warehouses, paper mills, flax scutch mills, rope works and hat works shall not be deemed to be textiles factories.'Tenement factory' means a factory when mechanic...
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...
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,...
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 ...
Charitable purpose
Charitable purpose, includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but does not include a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2]Means relief of the poor, education, medical relief and the advancement of any other object of general public utility without the additive words 'not involving the carrying on of any activity for profit', Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association, Surat, (1980) 2 SCR 77: (1980) 2 SCC 31: AIR 1980 SC 387.The definition of 'charitable purposes' in the West Bengal Estates Acquisition Act, 1953 follows, though not quite, the well-known definition of charity given by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v. Pemsel, (1891) AC 531 (583), where four principal divisions were said to be comprised-trusts for the relief of poverty; trusts for ...
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