Vegetable Product - Law Dictionary Search Results
Home Dictionary Name: vegetable productVegetable product
Vegetable product, means product of or made of or out of vegetables, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.Vegetable product, must be construed neither in a technical sense nor from the botanical point of view. It should be understood as understood in common parlance. 'Vegetable products' are not defined in the Act, but is a phrase of every day use and so must be construed in its popular sense, if the popular sense meaning is given to vegetable products, it is impossible to say that latex is a vegetable product, Harrisons Malayalam Limited v. Kerala State Pollution Control Board, AIR 1992 Ker 168; See also Water (Prevention and Control of Pollution) Cess Act, 1977, Sch. I, Item 15....
Vegetable processing
Vegetable processing, the use of the word process-ing is also significant. Processing of vegetable products industry are normally understood in the sense they relate processing of vegetables which even after processing retain its character as vegetable, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224 (228)....
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...
Vegetables
Vegetables, as understood in common parlance are not products of manufacture unless, agriculture is an industry for certain purposes and vegetables are products of the Industry, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.The word 'vegetables' in taxing statutes is to be understood as in common parlance, Vegetables in item 6 does not include betel leaves, Ramavatar Budhaiprasad v. Asst. Sales Tax Officer, AIR 1961 SC 1325 (1327): (1962) 1 SCR 279. [C.F. and Bezar Sales Tax Act, (21 of 1947), Sch. II, Item 6]The word 'vegetables' should be understood as denoting the class of vegetables which are grown in kitchen garden or in a farm and are used for the tables. There can be no dispute that both chillies and lemons are grown in kitchen gardens or at any rate in farms and they are used for the tables, Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, AIR 1974 SC 390: (1972) 4 SCC 423. [Orissa Sales Tax Act, 1947, s. 6]The word 'vegetables' is not defined in the Act and it ...
Emblements
Emblements [fr. emblavance de bled, O. Fr. corn sprung or put above ground], the growing crops of those vegetable productions of the soil which are annually produced by the labour of the cultivator. They are deemed personal property, and pass as such to the executor or administrator of the occu-pier, whether he were the owner in fee, or for life, or for years, if he die before he has actually cut, reaped, or gathered the same; and this, although being affixed to the soil, they might for some purposes be considered, whilst growing, as part of the realty.The growing crop annually produced by labour, as opposed to a crop naturally, Black Law Dictionary, 7th Edn., p. 540.If a tenant for life or pur autre vie die, his executor or administrator is entitled to emblements', for the estate was determined by the act of God; and it is a maxim in the law that actus Dei nemini facit injuriam. The advantages of emblements are extended to parochial clergy by 28 Hen. 8, c. 11, but a person who resigns...
Gardens
Gardens. The (English) Town Gardens Protection Act, 1863 (26 & 27 Vict. c. 13), provides for the protection of gardens and ornamental grounds vested in trustees, in squares and other public places, by transfer of such gardens and grounds from the trustees to local authorities or committees of the inhabitants. See also the London Squares Preservation Act, 1931 (22 & 23 Geo 5, c. xciii.) and Housing Act, 1936.As to stealing or destroying any fruit or vegetable production in gardens, etc., see (English) Larceny Act, 1861 (24 & 25 Vict. c. 96), ss. 36, 37; and (English) Malicious Damage Act, 1861 (24 & 25 Vict. c. 97), ss. 23, 24; Allotments Act, 1922 (12 & 13 Geo. 5, c. 51). See also (English) OPEN SPACES; PARK; LESS; PLEASURE GROUNDS; RECREA-TION GROUNDS; and as to compensation, on quitting, to tenants of market gardens, see MARKET GARDENS....
Plant
Plant, has been defined as the tools, machinery, fixtures, buildings, grounds, etc. of a factory or business; the apparatus or equipment for a certain mechanical operation or process, Steel City Beverages Ltd. v. State of Bihar, (1996) 1 Pat LJR 868.Plant, has frequently been used in fiscal and other legislation. It is one of a fairly large category of words as to which no statutory definition is provided ('trade', office even 'income' are others), so that it is left to the court to interpret them. It naturally happens that as case follows case, and one extension leads to another, the meaning of the word gradually diverges from its natural or dictionary meaning. This is certainly true for plant, I.R.C. v. Scottish & Newcastle Breweries Ltd., (1982) 1 WLR 322: (1982) 2 All ER 230: 55 TC 252 (HL).Plant, in the relevant sense, although admitted not a term of art, and therefore part of the general English tongue, is not, in this sense, an ordinary word, but one of imprecise application, an...
Tax payable
Tax payable, means tax payable under this Act on sales or purchase effected by a dealer or casual dealer but does not include tax due as defined in clause (46). [West Bengal Value Added Tax Act, 2003, s. 2(49)]Means the full amount of tax which becomes due when assessed on the basis of the information regarding turnover and taxable turnover furnished or shown in the return, J.K. Synthetices Ltd. v. Commercial Taxes Officer, AIR 1994 SC 2393. (See also Rajasthan Sales Tax Act, 1954, s. 1113)The tax payable is the amount for which a demand notice is issued under s. 156. In determining the tax payable, the tax already paid has to be deducted. Hence, there can be no doubt that the expression 'the amount of the tax, if any, payable by him' referred to in the first part of s. 271(1)(a)(i), refers to the tax payable under a demand notice. Considering the words 'the tax' found in the latter part of that provision. It may be noted that the expression used is not 'tax' but the 'the tax'. The def...
Production
Production, has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture, Commissioner of Income Tax v. NV Budharaga & Company, 1993 (70) Taxman 312: AIR 1993 SC 2529: 1993 Tax LR 1117: 1993 (2004) ITR 412: AIR 1993 SCW 3317.Means the separation of opium, poppy straw, coca leaves or cannabis from the plants from which they are obtained. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xxii)]In relation to a feature film, includes any of the activities in respect of the making thereof. [Cine-Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (5 of 1981), s. 2(i)]The word 'production' has a wider connotation than the word 'manufacture'. While every manufacture can be characterised as production, every production need not amount to manufacture. The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bri...
Fresh fruit and vegetable
Fresh fruit and vegetable, a coconut (neither tender nor dried but a ripened coconut with or without husk) is neither a 'fresh fruit' nor a 'vegetable', P.A. Thillai Chidambara v. A.A.A. Commissioner AIR 1985 SC 1644 (1645). [T.N. General Sales Tax Act (1 of 1959), ss. 17 and 3]...
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