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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...

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...

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...

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...

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...

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