Produce and Production - Indian Laws - General

Expressions 'produce' and 'production' In Webster's New International Dictionary , the word produce means something that is brought forth either naturally or as a result of effort and work; a result produced. In Black's Law Dictionary, the meaning of the word 'produce' is to 'bring into view or notice; to bring to surface'. A reading of the aforesaid dictionary meanings of the word 'produce' does indicate that if a living creature is brought forth, it can be said that it is produced. Production or produce- The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process, which may or may not amount to manufacture. It also takes in all the byproducts, intermediate products and residual products, which emerge in the course of manufacture of goods. The expressions 'manufacture' and 'produce' are normally associated with movables articles and goods, big and small but they are never employed to denote the construction activity of the nature involved in the construction of a dam or for that matter a bridge, a road and a building. In Advanced Law Lexicon , 3 rd Edn. by P. Ramanatha Aiyar, the expressions 'production' and 'manufacture' are described as under: 'Production' with its grammatical variations and cognate expressions; includes- (i) packing, labeling, relabelling of containers. (ii) re-packing from bulk packages to retail packages, and (iii) the adoption of any other method to render the product marketable. 'Production' in relation to a feature film, includes any of the activities in respect of the making thereof. (Cine Workers and Cinema Theatre Workers (Regulations of Employment) Act (50 of 1981) S.2(i). The word 'production' may designate as well a thing produced as the operation of producing; (as) production of commodities or the production of a witness. M/S INDIA CINE AGENCIES COMPUTER GRAPHICS LTD. VERSUS CIT - 2008 (11) TMI 15 - SUPREME COURT In Black 's Law Dictionary (5th Edition), the term production has been defined as under: Production. Process or act of producing. That which is produced or made; i.e. goods. Fruit of labor, as the productions of the earth, comprehending all vegetables and fruits; the productions of intellect, or genius, as poems and prose compositions; the productions or art, as manufactures of every kind. The term produce , as defined in the New Webster's Dictionary of the English Language (Deluxe Encyclopedic Edition), is as follows: Produce, To bring forth into existence; to bring about; to cause or effect, esp. intellectually or creatively; to give birth to; to bear, furnish, yield; to make accrue; to bring about the performance of, as a movie or play; to extend, as a line.- v.i . To bring forth or yield appropriate offspring, products, or consequences. In Deputy Commissioner of Agricultural Income-tax Sales Tax, Central, Zone, Ernakulam v. M/s. Palampadam Plantations Ltd. , 1969 (2) TMI 127 - SUPREME COURT , had considered the meaning of the term produce used in the Kerala General Sales Tax Act, 1963. The expression used was the person who sells goods produced by him by manufacture, agriculture, horticulture or otherwise . The expression produced was given a wider meaning than the word manufacture pointing out that the word produced will include an activity of manufacturing the materials by applying human endeavour on some existing raw material, but the word produce may include securing certain produce from natural elements, for example, by growing plants on soil, or by operating mines and the like or for example, by milching the cow the milkman produce milk though he has not applied any process on any raw material for the purpose of bringing into existence the thing known as milk. The word 'production' or 'produce', when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process which may or may not amount to manufacture. It also takes in all the by-products, intermediate products and residual products which emerge in the course of manufacture of goods. CIT, KERALA VERSUS TARA AGENCIES - 2007 (7) TMI 4 - SUPREME COURT