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Retrospective

does not say that it shall be operative with effect from any earlier date, Punjab University v. Subash Chander, AIR 1984 SC 1415: (1984) 3 SCC 603: (1984) 3 SCR 822. It is settled law that the … of the Constitution in respect of acts done before the Constitution came into force, Rabindra Nath Bose v. Union of India, AIR 1970 SC 470: (1970) 1 SCC 84: (1970) 2 SCR 697. Retrospective, is somewhat ambiguous

Manufacture

existence then it can be said that this was manufactured, Regional Director, Employees State Insurance Corporation v. Ram Chander, (1988) Supp SCC 90. 'Manufacture' implies a change, but every change is not manufacture and yet every change … 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

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