Raw - Page 2 - Law Dictionary

Consummation

Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her lands in fee simple or fee tail, of which she was seised during the marriage, for his own life, provided he has had issue by her, capable of inheriting. His estate becomes initiate upon birth of a child.Consummation, (1) the completion of a thing; (2) the completion of a marriage between wedded persons by cohabitation.Consummation, defined in Black's Law Dictionary, 6th Edn., 'the completion of a thing; the completion of a marriage by cohabitation between spouses', Babu S/o Raveendran v. Babu S/o Bahuleyan, (2003) 7 SCC 37.Consumption, means every fact which it is necessary to establish to support a right or obtain a judgment, Sadanandan Bhadran v. Madhavan Sunil Kumar, (1998) 6 SCC 514.The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some le...

In the manufacture of goods

In the manufacture of goods would normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall with in the expression 'in the manufacture of goods, Rajasthan SEB v. Associated Stone Industries, (2000) 6 SCC 141.In the manufacture of goods, the expression 'in the manufacture of goods' in s. 8(3)(b) of the Central Sales Tax Act, 1956 should normally encompasses the entire process carried on by the dealer of converting the raw material into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacture or process-ing of goods would be commercially inexpedient, goods, required in that process would fall with...

Consumption and use

Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her lands in fee simple or fee tail, of which she was seised during the marriage, for his own life, provided he has had issue by her, capable of inheriting. His estate becomes initiate upon birth of a child.Consummation, (1) the completion of a thing; (2) the completion of a marriage between wedded persons by cohabitation.Consummation, defined in Black's Law Dictionary, 6th Edn., 'the completion of a thing; the completion of a marriage by cohabitation between spouses', Babu S/o Raveendran v. Babu S/o Bahuleyan, (2003) 7 SCC 37.Consumption, means every fact which it is necessary to establish to support a right or obtain a judgment, Sadanandan Bhadran v. Madhavan Sunil Kumar, (1998) 6 SCC 514.The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some le...

All sorts

All sorts, the words 'all sorts' have been used to make it clear that 'vegetable non-essential oils' whether raw or refined and from whatever raw material produced will be liable to excise duty. Refined oil is one sort; raw oil is another sort, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 781 (795). [Control Excise and Salt Act, (10 of 1944) Sch. I item 12...

Groundnut oil

Groundnut oil, the processing consists in the non-oily content of the raw oil being separated and removed, rendering the oily content of the oil 100 per cent. For this reason refined oil continues to be groundnut oil within the meaning of rules 5(1)(k) and 18(2) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 notwith-standing that such oil does not possess the characteristic colour, or taste, odour, etc. of the raw groundnut oil, Tungabhadra Industries Ltd. v. Commercial Tax Officer, AIR 1961 SC 412: (1961) 2 SCR 14. [Madras General Sale Tax (Turnover and Assessment, Rules (1939), R. 18(2), s. (1) (k)]...

Vegetable

Vegetable, 'Vegetables' understood in common parlance are not products of manufacture unless we say that agriculture is an industry for certain purposes and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224.The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4]Vegetable, cannot be given the comprehensive meaning as it bears in natural history, and it must be construed in popular sense to denote such classes of vegetable matter which are grown in kitchen gardens or in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC 378: (1977) 1 SCWR 604: (1977) UJ (SC) 268: (1977) Tax LR 2042: (1977) UPTC 296; Ramavtar v. Assistan...

Rubber

Rubber, rubber is described in the Encyclopaedia Britannica, Volume 19, 1965 edition: Rubber the substance caoutchouc (q.v.), a milklike fluid that is obtained from certain tropical shrubs or tyres and then subjected to various processes of manufacture; or it may be a product of chemical synthesis. The uniqueness of rubber lies in its physical properties of extensibility and toughness. In its natural state, it is greatly affected by temperature, becoming harder when cooled (at 0 x-10 x C it is opaque) and softer when heated (above 50x C it becomes tackier and less elastic, decomposing into liquid form at 190 x-200x C). When vulcanized (i.e. heated with sulfur at 120 x-160 x C) it loses its thermoplasticity and becomes stronger and more elastic..... Chemically, rubber is a polymer of isoprene..... The term synthetic rubber is used to describe an evergrowing number of elastic materials, some of which closely resemble natural rubber while others have completely different physical properti...

Goods

Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to computer owners. An analogy can be drawn to a compact-disc recording of an orchestral rendition. The music is produced by the artistry of musicians and in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, it becomes a good. That a computer program may be copyrightable as intellectual property does not alter the fact that once in the form of a floppy disc or other medium, the program is tangible, moveable and available in the marketplace. The fact that some programs may be tailored for specific purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3dCir 1991. Associated Cement Compa...

Food stuff

Food stuff, the term ' foodstuff' is ambiguous. In one sense it has a narrow meaning and is limited to articles which are eaten as food for purposes of nutrition and nourishment and so would exclude condiments and spices such as yeast, salt, pepper, baking powder and turmeric. In a wider sense, it includes everything that goes in to the preparation of food proper (as understood in the narrow sense) to make it more palatable and digestible In my opinion the problems posed cannot be answered in the abstract and must be viewed in relation to its background and context, State of Bombay v. Virkumar Gulabchand Shah, AIR 1952 SC 335: (1952) SCR 877. [Essential Supplies (Temporary powers) Act, 1946, s. 2(9)]'Foodstuff' need not necessarily mean only the final food product which is consumed. It also includes raw food articles which may after processing be used as food by human beings, K. Janardhan Pillai v. Union of India, AIR 1981 SC 1485: (1981) 2 SCC 45: (1981) 2 SCR 676.Expression 'foodstuf...

Bullion

Bullion [fr. billon, Fr., copper], uncoined gold and silver in the mass. Those metals are called so, either when smelted from the native ore, and not perfectly refined; or when they are perfectly refined, but melted down into bars or ingots, or into any unwrought body, of any degree of fineness. As to the purchase of bullion for the Mint, see (English) Coinage Act, 1870 (33 & 34 Vict. c. 10), s. 9, which provides that the Treasury may, from time to time, issue to the Master of the Mint such sums as may be necessary to enable him to purchase bullion to provide supplies of coin for the public service. As to the weights used in sales of bullion, see Weights and Measures Act, 1878, replacing 16 & 17 Vict. c. 29. See CURRENCY AND BANK NOTES ACT.Means gold or silver in the mass. It connotes gold or Silver regarded as raw material and it may be either in the form of raw gold or silver or ingots or bars of gold or silver, Deputy Commissioner Sales Tax (Board of Revenue) v. G.S. Pai, AIR 1980 S...

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