Production Operation - Law Dictionary Search Results
Home Dictionary Name: production operationProduction operation
Production operation, means any operation under-taken, for the purpose of winning any mineral from the offshore area and includes any operation directly or indirectly necessary therefore or incidental thereto. [The Offshore Areas Mineral (Development and Regulation) Act, 2002, s. 2(s)]...
Agricultural product
Agricultural product, should be construed literally to include not only primary agricultural product as it grows but also a product subject to a simple operation making the same more saleable or more usable, Commissioner of Income Tax v. Cynamid India Ltd., (1999) 3 SCC 727. [Income Tax Act, 1961, s. 35C]...
Product of agriculture
Product of agriculture, is required to be construed liberally so as to include not merely the primary product as it actually grows, but also a product which undergoes a simple operation so as to make it more saleable or more usable, Aravinda Paramila Works v. C.I.T., (1999) 3 SCC 722....
Operative
Having the power of acting hence exerting force physical or moral active in the production of effects as an operative motive operative laws...
Co-operative marketing business
Co-operative marketing business, means a business carried on by a co-operative association and consisting of or so much of larger business so carried on as consists of, the storage, preparation for marker or marketing, for the sole or primary purpose of assisting members engaged in the production in the United Kingdom of agricultural or horticultural produce for sale of agricultural or horticultural produce produced by members of the association, Agriculture Act, 1967, (UK) Halsbury's Laws of England, Vol. 1(2), para 580, p. 314....
operating expenses
operating expenses The expenses of a business not directly associated with the making of a product or providing of a service, such as administrative, technical or selling expenses ...
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...
Vegetable product
Vegetable product, means product of or made of or out of vegetables, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.Vegetable product, must be construed neither in a technical sense nor from the botanical point of view. It should be understood as understood in common parlance. 'Vegetable products' are not defined in the Act, but is a phrase of every day use and so must be construed in its popular sense, if the popular sense meaning is given to vegetable products, it is impossible to say that latex is a vegetable product, Harrisons Malayalam Limited v. Kerala State Pollution Control Board, AIR 1992 Ker 168; See also Water (Prevention and Control of Pollution) Cess Act, 1977, Sch. I, Item 15....
Co-operative society
Co-operative society, means a co-operative society registered under the Co-operative Societies act, 1912, or under any other law for the time being in force in any State for the registration ofco-operative societies. [Wealth-tax Act, 1957(27 of 1957), s. 2 (ha)]Means a society registered or deemed to be registered under any law relating to co-operative societies for the time being in force in any State. [Multi-State Co-operative Societies Act, 2002 (39 of 2002), s. 3 (h)]Means a society registered or deemed to be registered under the Co-operative Societies Act, 1912, or any other law for the time being in force in any State relating to co-operating societies. [Payment of Bonus Act, 1965 (21 of 1965), s. 2 (10)]The expression 'co-operative society' in cl. 2 of the scheme meant only a consumers co-operative society and no other, Sarkari Sasta Anaj Vikreta Sangh v. State of Madhya Pradesh, (1981) 4 SCC 471: AIR 1981 SC 2030 (2035). [Madhya Pradesh Foodstuffs Civil Supply Distribution Sche...
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)....
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