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Raw Jute - Law Dictionary Search Results

Home Dictionary Name: raw jute

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)]...


Shipper of jute

Shipper of jute, means any person who purchases raw jute and supplies it himself or by an agent to any person including himself outside West Bengal. [West Bengal Value Added Tax Act, 2003, s. 2(42)]...


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...


Raw 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...


Jute-mill

Jute-mill, means a factory as defined in, or declared to be a factory under, the Factories Act, 1948 (63 of 1948) which is engaged wholly or in part in the manufacture of jute products. [The West Bengal Value Added Tax Act, 2003, s. 2(21)]...


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...


Rawness

The quality or state of being raw...


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