Word "mill" - Indian Laws - General

Word mill In the Concise Oxford Dictionary mill has been also given a meaning as any machine or building fitted with machinery, for manufacturing processes etc., as saw, cotton, silk . In Chambers Twentieth Century Dictionary the following meaning is given: A machine for grinding by crushing between hard rough surfaces, or for more or less similar operations: a building or factory where corn is ground, or manufacture of some kind is carried on, as spinning and weaving, paper-making, sawing of timber. P.R. Aiyar makes a particular note of the fact that - Word mill is now extended to engines or machines moved by water, or steam, for carrying on many other purposes, Webster, defines the word mill as A complicated engine or machine for grinding and reducing to small particles grain, fruit, or other substance, or for performing other operations by means of wheels and a circular motion, as a grist-mill for grain, a coffee mill, a cider mill, a barkmill . It also makes a mention that the original purpose of mills was to grind grain for food and in this sense it has been defined as a machine for grinding any substance as grain, by rubbing and crushing it between to hard, rough, or indented surfaces. But in modern usage, the term mill includes various other machines or combinations of machinery, such as sawmills, cotton-mills etc., etc. It concludes: The term mill is used to denote the building or collection of buildings with machinery by which the processes of manufacturing are carried on. Stroud s judicial Dictionary also states: The essential of a mill is a process carried on by machinery by which the material subjected to it is made suitable for further treatment in a factory or another mill or for use. Words and Phrases Judicially Defined, referring to Inland Revenue v. Leith Harbour Docks Commissioners[1942] S.C. 101., states: It is enough to inquire whether.................. the elevators perform a process or processes upon grain analogous to the processes performed upon other materials in what are undoubtedly mills. I think that they do. They do not merely take in grain in bulk, and discharge it in bulk. In addition to this they contain special plant for the extraction of dust from the grain......... The whole of the grain in both elevators is treated in this way. That seems to me to be an operation similar to the processes carried on in mills. The essential of a mill is a process carried on by machinery by which the material subjected to it is made suitable for further treatment in a factory or another mill or for use. Bouvier s Law Dictionary defines the word mill as a complicated engine or machine for grinding and reducing to fine particles grain, fruit, or other substance, or for performing other operations by means of wheels and a circular motion. Black s Law Dictionary defines that word in identical terms. The Oxford English Dictionary gave different meanings of that word. The following however are relevant for our purpose: 1. A building specially designed and fitted with machinery for the grinding of corn into flour. Also forming the second element in certain obvious combinations, as water-mill, wind-mill, flour grist-mill, many of which are treated under the first element. 2 (c) A mechanical apparatus, whether simple or complicated, for grinding corn. 3.. In the 15-16th C., applied by extension to any machine worked by wind or water power in the manner of a corn-mill, though not used for the purpose of grinding. In later use applied to various machines for performing certain operations upon material in the process of manufactures; often with defining word, as in flatting-, fulling-, rolling-, saw-mill. Webster s New International Dictionary considers the word mill and defines it as: 1.. A building provided with machinery for grinding grain into flour; hence, a machine for grinding or comminuting grain, and, by extension, other material, by rubbing and crushing it; as, a coffeemill; a bone-mill. 2. Any of various machines which produce a manufactured product by the continuous repetition of some simple action; as, a saw-mill; a stamp-mill, etc. 3. A building or collection of buildings with machinery by which the processes of manufacturing are carried on; as, a cotton-mill; a power-mill; a rolling-mill. Y. ASWATHANARAYANA VERSUS DEPUTY COMMISSIONER OF SALES TAX - 1963 (11) TMI 71 - ANDHRA PRADESH HIGH COURT