Milling - Law Dictionary Search Results
Home Dictionary Name: millingMills
Mills, A 'mill' is a building where goods are subjected to treatment or processing of some sort and where machinery is used for that purpose. The mere fact that the looms worked by power are used in a building the essential characterists of 'mills' are not satisfied and if any cloth is manufactured on those looms would not be cloth manufactured by mills within the meaning of the notification. Sales Tax Commissioner v. Ladha Singh Mal Singh, AIR 1971 SC 2221 (2222): (1971) 2 SCC 407....
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]...
Composite textile mill
Composite textile mill, is one which contains two departments amongst others, namely, spinning and weaving departments. In the weaving department yarn is manufactured. That yarn is captivity consumed in the spinning department of the same mill and ultimately cotton fabric emerges,. C.C.F v. Kohinor Mills, 1995 Supp (2) SCC 411: AIR 1995 SC 1417....
Mill-holms
Mill-holms, low meadows and other fields in the vicinity of mills, or watery places about mill-dams...
Double milled
Twice milled or fulled to render more compact or fine said of cloth as double milled kerseymere...
Milling
The act or employment of grinding or passing through a mill the process of fulling the process of making a raised or intented edge upon coin etc the process of dressing surfaces of various shapes with rotary cutters See Mill...
Mill sixpence
A milled sixpence the sixpence being one of the first English coins milled 1561...
Closed mill
Closed mill would mean a mill in respect whereof closure has been effected in accordance of law, Bombay Dyeing & Mfg. Co. Ltd. v. Bombay Environ-mental Action, Group, (2006) 3 SCC 434....
Milleate or mill-leat
Milleate or mill-leat, a trench to convey water to or from a mill, 7 Jac. 1, c. 19....
Oil mill
Oil mill, the operation of sale of oil as such would make the company an oil mill even if the bulk of the oil produced by it is converted into vanaspati and sold in that form, Champaklal H. Thakkar v. State of Gujarat, AIR 1980 SC 1889: (1980) 4 SCC 329: (1981) 1 SCR 440....
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