Raw - Law Dictionary Search Results
Home Dictionary Name: rawRaw material
Raw material, as commonly understood, is used in the process of manufacture. Printing machinery will certainly not come under the category of 'raw material', Re KI Kosalram, AIR 1968 Mad 113.Raw material, defined one of the valid tests could be that the ingredient should be so essential for the chemical process culminating in the emergence of the desired end product, that having regard to its importance in and indispensability for the process, it could be said that its very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196.Raw material, is something from which another new or distinct commodity can be produced. When it is used in a taxing statute, it may have related meaning depending on the context in which it has been used, Tata Engineering & Locomotive Company Ltd. v. State of Bihar, (1996) 6 SCC 479.The expression 'raw-material' is not a defined term. The meaning to be given to it...
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....
Raw cashewnut
Raw cashewnut, 'raw cashewnut' is an article of food and must be classified as an essential commodity, K. Janardhan Pillai v. Union of India, AIR 1981 SC 1485: (1981) 2 SCC 45: (1981) 2 SCR 676....
Raw silk
Raw silk, is thin and fine filament of silkworm. Whatever has been eaten by the silkworm, it brings out as a liquid which gets solidified on coming into contact with oxygen.The solidified material is the silk filament. The silkworm spins the silk filament around itself as a protective shell and this is called cocoon. Each such cocoon is nothing but a continuous length of the silk filament of about 500 metres.The silk filament in a continuous unbroken length is capable of being reeled out only before the moth comes out. So the pupa inside the cocoon is not allowed to undergo metamorphosis, and is destroyed by throwing the cocoon into hot water. The thread then reeled out of the cocoon on yanks either in country charkhas or filature basin is the silk yarn, and is called raw silk, State of Karnataka v. BV Aswathanarayana Setty, (1980) 2 Kant LJ 361 (DB)....
Raw
Not altered from its natural state not prepared by the action of heat as raw sienna...
Raw jute
Raw jute, means the fibre of jute which has not been subjected to any process of spinning or weaving, and includes jute cuttings, whether lose or packed in drums or bales. [The West Bengal Value Added Tax Act, 2003, s. 2(36)]...
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...
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...
Turnover of purchases
Turnover of purchases, in relation to any period, means:(a) in the case of the occupier of a jute-mill, the aggregate of the purchase prices or parts of purchase prices payable by such occupier for the quantities of raw jute purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of raw jute returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed.(b) in the case of a shipper of jute, the aggregate of the purchase price or parts of purchase price payable by such shipper of jute in respect of the quantities of raw jute purchase by him in West Bengal and dispatched by him during such period to any place outside West Bengal by any means of transit.(c) in case of any dealer liable to pay tax under s. 12 or s. 13, the aggregate of the purchase price or parts of purchase price payable by such dealer in respect of the goods, prescribed under t...
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...
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