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TMI Blog1971 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... -made cloth. We are satisfied that the distinction which was kept in view when the notification was promulgated was between the aforesaid two categories or types of cloth involving essentially a difference in the process by which it was manufactured. - Civil Appeal No. 564 of 1967, - - - Dated:- 27-7-1971 - HEGDE K.S. AND GROVER A.N. JJ. None appeared for the respondent. O.P. Rana, Advocate, for the appellant. -------------------------------------------------- The judgment of the court was delivered by GROVER, J.- The only point for decision in this appeal by special leave is whether the cloth manufactured by means of looms worked by power can be regarded as "cloth manufactured by mills" for which sales t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er would hardly fall within the meaning of the word "machine". It has been pointed out that looms worked by hand or by power have not been shown by any evidence to be different. It does not appear to have been disputed before the High Court that a building having looms worked by manual labour would be a mill. The court found no difference between building containing looms worked by manual labour or by power. According to Words and Phrases, Volume 27, the term "mill" in modern usage, includes various machines or combinations of machinery, as cotton mills, fulling mills, powder mills, etc., to some of which the term "manufactory" or "factory" is also applied. In our judgment although the dictionary meaning may be of considerable assistance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The illustrations given were: "The miller in his corn-mill grinds wheat into flour, or oats into oatmeal. So, too, at a scutching-mill, the miller scutches the flax, to prepare it for spinning. The saw-mill, the rolling mill, the flatting mill, the puffing mill and the cotton mill are all buildings where goods are treated or subjected to some process." It must be remembered that the meaning of the word "mill" or "mills" would vary according to the context in which that word is used. In the above case [1939] 1 All E.R. 23., a company carried on a large cold storage business. In some of the cold stores part of the building was used for the manufacture of ice for sale; others were only used for the purpose of storage. It was held that all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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