define 'manufacture'. The Courts have pointed out that the word 'manufacture'has various shades of meaning and ordinarily involves application ... person on whose behalf manufacturing is done, may also be treated as a manufacturer by an extended meaning given to the word 'manufacturer
purchase-tax. The Supreme Court dealt with the meaning of "manufacture" and quoted with approval the following passage from Anheuser-Busch Brewing Association ... manufacture. In either case, in order to fall within the meaning of term "manufacture" or "produce", it must result bringing into
does not define the word 'manufacture', the word "manufacture" has to be given a meaning as understood in the common parlance ... word "manufacture" and this Court is required to determine if any manufacturing activity, within the meaning of the Scheme of 1995, is being
holding
that activities undertaken by the assessee would amount to
manufacture within the meaning of section 10B(2)(i) of the Act. It
is submitted ... order dated 30.03.2010 has held that assessee is
undertaking manufacturing within the meaning of section 10B of
the Act. For the sake of convenience, relevant
Sections 2(f) , 4 and
Schedule Items 19 and 22--`Manufacture' meaning of--
Processors carry out operations on `grey fabrics' on job
work ... processes of Bleaching, Dyeing,
Printing Sizing, Mercerising etc "Manufacture within the
meaning of the Section 2(f) of the Central Excise Act The
amendment
expression "in the manufacture", i.e., in the process directly related to the manufacture, the word "manufacture" appears to have been ... word "manufacture" in the Act, we must construe the word "manufacture" and give it he same meaning as is attributed
said to be a manufacture of medicine and the mixture cannot be said to be manufactured within the meaning of the notification. In all these ... adaptation will not amount to or result in a manufacture within the meaning of Section 2(16) of the Gujarat Sales
manufacturer of the cotton fabrics in question.
(14A) Section 2(f) does not define the words "manufacture" or "manufacturer" but lays ... manufacture shall also be a manufacturer for the purposes of this Act. The word "engage", according to tits dictionary meaning, means to employ
manufacturing process. It is not absolutely necessary to refer to lexicographers for the definition of the term "manufacture" for finding the meaning ... manufacture" and other cognate expressions by the lexicographers. Etymologically "manufacture" is a compound word from latin "manu" meaning "hand
manufacturing or processing them. Manufacture is a process which results in an alteration or change in goods which are subjected to such manufacture. A commercially ... manufacturing activity. The term "manufacture or processing of goods" has not been defined by the Finance Act, 1968 . In its ordinary meaning
