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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...
Excise duty
Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or produc-tion, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: AIR 1976 SC 182: (1976) 2 SCR 690. (Constitu-tion of India, Sch. VII, List I Entry 84)According to s. 3(1) of the Customs Tariff Act, 1975 the expression 'the excise duty for the time being leviable on a like article if produced or manu-factured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured which would be leviable on the class of description of article to which the imported article belongs, and where such duty is leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3...
Royalty
Royalty, a payment reserved by the grantor of a patent, lease of a mine or similar right, and payable proportionately to the use made of the right by the grantee. It is usually a payment of money, but may be a payment in kind, that is, of part of the produce of the exercise of the right, Jowitt's Dictionary of English Law, 2nd End., p. 1595.In the legal world, is known as the equivalent or translation of jura 'regalia' or 'jura regia'. Royal rights and prerogatives of a sovereign are covered thereunder. In its secondary sense, the word 'royalty' would signify, as in mining leases, that part of the reddendum, variable thought, payable in cash or kind, for rights and privileges obtained, Inderjeet Singh Sial v. Karam Chand Thapar, (1995) 6 SCC 166.Royalty, is not a tax. Simply because the royalty is levied by reference to the quantity of the minerals produced and the impugned cess too is quantified by taking into consideration the same quantity of the mineral produced, the latter does no...
Election
Election, the word 'election' means any and every act taken by the competent authority after the publication of the election notification, Manda Jaganath v. K.S. Rathnam, (2004) 7 SCC 492: AIR 2004 SC 3601 (3604).The act of selecting one or more from a greater number for an office.The exercise of his choice by a man left to his own free will to take or to do one thing or another. It is the obligation imposed upon a person to choose between two inconsistent or alternative rights or claims. Thus, in Scarf v. Jardine, (1882) 7 App Cas 345, the House of Lords held that a customer could not sue a new firm after having elected to sue a retiring partner.Electio semel facta et placitum testatum non patitur regressum. Quod semel placuit in electionibus amplius displicere non potest. Co. Litt. 146, 146 a.--(Elections once made and plea witnessed suffers not a recall. What has once pleased a man in elections cannot displease him on further consideration.) See also Re Simms, Ex p. Trustee, 1934 Ch...
Incidental
Incidental, the word 'incidental' means according to Webster's New World Dictionary: 'happening or likely to happen as a result of or in connection with something more important; being an incident; casual; hence, secondary or minor, but usually associated', Delhi Cloth and General Mills Co. Ltd. v. The Workmen, AIR 1967 SC 469: (1967) 1 SCR 882.Incidental, The expression 'Incidental' may mean differently in different contexts while dealing with a procedural law. It may mean proceedings which are procedural in nature but when it is used is relation to an agreement or the delegated legislation. It may mean something more, but the distinction between an incidental proceeding and a supplemental proceeding is evident, G.L. Vijain v. K. Shankar, AIR 2007 SC 1103.May mean differently in different contexts. While dealing with a procedural law, it may mean proceedings which are procedural in nature but when it is used in relation to an agreement or delegated legislation, it may mean something m...
Means and includes
Means and includes, The definition which consists of two separate parts which specify what the expression means and also what it includes is obviously meant to be exhaustive. As Lord Watson observed in Dilworth v. Commissioner of Stamps, 1899 AC 99. The word 'include' is very generally used in interpretation clauses in order to enlarge the meaning of words or phrases occurring in the body of the statute, Mahalakshmi Oil Mills v. State of Andhra Pradesh, AIR 1989 SC 335: (1989) 1 SCC 164: (1988) Supp 2 SCR 1088.(ii) A particular expression is often defined by the Legislature by using the word 'means' or the word 'includes'. Sometimes the words 'means and includes' are used. The use of the word 'means' indicates that 'definition is a hard-and-fast definition, and no other meaning can be assigned to the expression than is put down in definition'. The word 'includes' when used, enlarges the meaning of the expression defined so as to comprehend not only such things as they signify according...
Regulate
Regulate, does not include 'prohibition', Asoke Chowdhury v. State of West Bengal, AIR 2007 Cal 176.Regulate, includes prohibition, K. Ramanathan v. State of Tamil Nadu, AIR 1985 SC 660.Regulate, is derived from the latin word 'rego and regula'. It is a word of broad import having a broad meaning and is very comprehensive in scope, Corpus Juris Secundum, Vol. 76, p. 610.Regulate, is variously defined as meaning to adjust; to adjust, order, or govern by rule, method, or established mode; to adjust or control by rule, method, or established mode, or governing principles or laws; to govern; to govern by rule; to govern by, or subject to, certain rules or restrictions, to govern or direct according to rule; to control, govern, or direct by rule or regulations, Corpus Juris Secundum, Vol. 76, p. 611.Means to control or to adjust by rule or to subject to governing principles, U.P. Co-op. Cane Unions Federations v. West U.P. Sugar Mills Assn., (2004) 5 SCC 430.Means to direct by rule or restr...
Tribunal
Tribunal, includes, within its ambit, all adjudicating bodies, provided they are constituted by the State and are invested with judicial, as distinguished from purely administrative or executive functions, Durga Shankar Mehta v. Thakur Raghuraj Singh, AIR 1954 SC 520: 1954 SCJ 723: (1954) 2 Mad LJ 385.Tribunal, labour court is not a tribunal, State of Assam v. Harizon Union, AIR 1967 SC 442: (1967) 30 FJR 354.Means a court or other adjudicating body, Black's Law Dictionary, 7th Edn., p. 1512.Means the Maharashtra Sales Tax Tribunal constituted under s. 11. [Maharashtra Value Added Tax Act, 2002, s. 2(31)]Means the Registrar or, as the case may be, the Appellate Board, before which the proceeding concerned is pending. [Trade Marks Act, 1999 (47 of 1999), s. 2(1)(ze)]1. A court or other adjudicatory body 2. The seat, bench or place where a judge set, Black's Law Dictionary, 7th Edn.The seat of a judge; a Court of justice.As defined by s. 2(r) of the Industrial Disputes Act, 1947, as amen...
Wages
Wages, if the remuneration is to be paid daily or weekly, it can be called wages. But when it is monthly remuneration payable on the last day of the month or after that date, and when the remuneration considering the general standards of payments is fairly high, then it has to be understood as salary, K.V.V. Sharma (in re), (1952) 2 Mad LJ 917.Includes any bonus or other additional remunera-tion etc., and any sum 'payable to such person by reason of the termination of his employment, A.R. Sarin v. B.C. Patil, AIR 1951 Bom 423.Means remuneration payable to an employee under an award or settlement, Purshottam v. Potdar, AIR 1966 SC 856.Means remuneration which an employer is liable to pay, if the term of the contract of employment are fulfilled. In other words, they are payments made by an employer for services rendered, G.M. Joshi v. First Civil Judge, AIR 1958 Bom 262.Wages, ought to include gratuity as well, Tirjugi Sitaram v. Badlu Prasad Bheru Prasad, AIR 1962 MP 361.The compensatio...
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