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Union of India - Section

Section 2 in The Cotton Textiles Cess Act, 1948

2. Definitions.

In this Act, unless there is anything repugnant in the subject or context,--
(a)" cloth" and" yarn" mean respectively the cloth and yarn of which prices fixed by any order made under section 3 or continued by section 17 of the Essential Supplies (Temporary Powers) Act, 1946 (24 of 1946 ), were in force immediately before the commencement of this Act;
(b)" producer" means a person engaged in the production of cloth or yarn or both by power as defined in clause (f) of section 2 of the Factories Act, 1934 3 (25 of 1934 ).