Oil Mill - Law Dictionary Search Results
Home Dictionary Name: oil millOil 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....
Oil vanaspati
Oil vanaspati, vanaspati, is essentially an oil al-though it is a different kind of oil than that oil (be it rapeseed oil, cotton-seed oil, ground-nut oil, soya bean oil or any other oil) which forms its basic ingredient. Oil will remain oil if it retains its essential properties and merely because it has been subjected to certain processes would not convert it into a different substance. The word 'oil' is not defined in the Act and therefore, its dictionary meaning may well be pressed into service for interpreting the term 'oil mill'. According to Webster's Third New International Dictionary (1966 Edn.) the word 'oil' has different connotations in different situations but in the context of item 5 aforesaid the meaning to be given to would be: Any of various substances that typically are unctuous viscous combustible liquids or solids easily liquefiable on warming and are not miscible with water but are soluble in ether, naphtha, and often alcohol and other organic solvents, that leave ...
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...
Oil seeds
Oil seeds, the conclusion that jeera, dhania, panmohuri, methi and postak are 'oilseeds' is correct. The Condensed Chemical Dictionary (7th Edition) edited by Arthur and Elizabeth Rose, from which the following informations regarding the seeds in question were available: Dhania (coriander seed); botanical name coriandrum sativum: Coriander oil is distilled from the coriander sativum a colourless or slightly yellowish liquid having aromatic odour. Jeera (cumin seed); Cumin oil is distilled from the cumin seed and is used for medicine, flavouring and perfumery. It is a colourless or yellowish, limpid liquid having characteristic odour of cumin. Postak (poppy seed); botanical name papover somni-ferum: Poppy oil is a very pale, golden yellow liquid with pleasant taste and odour extracted from the seeds and it is used as food oil, artist's colours, varnishes and lubrication. Methi (Fenugreek); botanical name trigonella Foenum-graecum (vide p. 164, Vol. 9 of the Encyclopedia Britannica). It ...
Vanaspati industry
Vanaspati industry, mean an industry producing anything wherein vegetable oils constitute the chief raw material, Ujjain Oil Mills Pvt. Ltd. v. STO Mandal Ujjain, AIR 1961 MP 32....
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)...
Demurrage charges
Demurrage charges, Demurrage charges are levied in order to ensure quick clearance of the cargo from the harbour. They are always fixed in such a way that they would make it unprofitable for importers to use the port premises as a warehouse, Board of Trustees of Port of Bombay v. Jai Hind Oil Mills Co., (1987) 1 SCC 648: AIR 1987 SC 622: (1987) 1 SCR 932....
Investigation
Investigation, s. 4(1) of the Code of Criminal Proce-dure, 1898 defines 'investigation' as to include all the proceedings under that Code for the collection of evidence conducted by the police officer or other persons other than a Magistrate in this behalf. Under the Code 'investigation consists generally of the following steps: (i) proceeding to the spot; (ii) ascertainment of the facts and circumstances of the case; (iii) discovery and arrest of the suspected offender; (iv) collection of evidence relating to the commission of the offence which may consist of (a) the examination of various persons (including the accused) and the reduction of their statements into writing, if the officer thinks fit, (b) the search of places of seizure of things considered necessary for the investigation and to be produced at the trial; and (v) formation of the opinion as to whether on the material collected there is a case to place the accused before a Magistrate for trial and if so taking the necessar...
Means and includes
Means and includes, The definition which consists of two separate parts which specify what the expression means and also what it includes is obviously meant to be exhaustive. As Lord Watson observed in Dilworth v. Commissioner of Stamps, 1899 AC 99. The word 'include' is very generally used in interpretation clauses in order to enlarge the meaning of words or phrases occurring in the body of the statute, Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR 1088.(ii) A particular expression is often defined by the Legislature by using the word 'means' or the word 'includes'. Sometimes the words 'means and includes' are used. The use of the word 'means' indicates that 'definition is a hard-and-fast definition, and no other meaning can be assigned to the expression than is put down in definition'. The word 'includes' when used, enlarges the meaning of the expression defined so as to comprehend not only such things as they signify according...
Mistake apparent on the record
Mistake apparent on the record, A 'mistake apparent on the record' must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. A decision on a debatable point of law is not a mistake apparent from the record. The power of the officers mentioned in s. 154 of the Income-tax Act, 1961 to correct 'any mistake apparent from the record' is undoubtedly not more than of the High Court to entertain a writ petition on the basis of an 'error apparent on the face of the record', T.S. Balram, Income Tax Officer v. M/s. Volkart Brothers, AIR 1971 SC 2204 (2206): (1971) 2 SCC 526: (1972) 1 SCR 30. (Income-tax Act, 1961, s. 154)(ii) For finding out whether there is a mistake apparent on the record, the authority has to look to the amended law and not to the law that was in force at the time the original order was made, Commercial Tax Officer v. Shri Venkateswara Oil Mills, AIR 1973 SC 13...
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