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TMI Blog1997 (11) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitled to succeed having regard to the definition of the word “manufacture” in section 2(j) of the Act. - Civil Appeal No. 798 of 1998, W.P. No. 515 of 1997 - - - Dated:- 19-11-1997 - BHARUCHA S.P. AND KHARE V.N. AND MISRA A.P. JJ. Anoop C. Choudhury, Senior Advocate (Sakesh Kumar and S.K. Agnihotri Advocate, with him), for the respondents. B. Sen, Senior Advocate (Prakash Srivastava, Advocate, with him), for the appellants. -------------------------------------------------- The judgment of the Court was delivered by Bharucha, J.- Under appeal is the order of the Madhya Pradesh High Court dismissing writ petitions filed by the appellants. The order states: In view of the decision of the Division Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. 4.. The definition of manufacture is contained in section 2(j) of the Act. The definition of goods is contained in section 2(g) thereof. They read thus: 2(j) manufacture includes any process or manner of producing, collecting, extracting, preparing or making any goods, and in respect of trees which have been severed from the land or which have been felled, also the process of lopping the branches, cutting the trunks or converting them into logs, poles or ballies or any other articles of wood, but does not include such manufactures or manufacturing processes. 2(g) goods means all kinds of movable property other than actionable claims, newspapers, stocks, shares, securities or Government stamps and includes all mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, inherent evidence in the definition itself that the narrow meaning of the word manufacture was not intended to be applied in the said Act. Again, the definition speaks of the process of lopping the branches (of trees), cutting the trunks . The lopping of branches and the cutting of trunks of trees also, self evidently, does not produce a new article. The clear words of the definition, therefore, must be given due weight and cannot be overlooked merely because in other contexts the word manufacture has been judicially held to refer to the process of manufacture of new articles. Learned counsel submitted, quite rightly having regard to this judgment, that the basis upon which the High Court had proceeded, that is to say, its insi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered is whether the rearing of the chicks until they become marketable broilers is manufacture within the definition of that word in the said Act. Our attention was drawn by learned counsel for the respondents to the definition of word rear in Webster s Dictionary. It is defined to mean, to breed and raise an animal for use or market . The definition of manufacture under section 2(j) includes any manner of preparing goods. The preparing of any goods for the market is, therefore, for the purposes of this artificial definition, a process of manufacture. 9.. It is difficult to see why, as was argued by learned counsel for the respondents, goods would not include animate objects for the purposes of section 2(j) but would include an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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