Definitions and Interpretations.

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..... ertificate of practice under subsection (1) of section 6 and who is deemed to be in practice under subsection (2) of section 2 of that Act and includes a firm of cost accountants; (d) Cost Accounting Standards means the standards of cost accounting, issued by the Institute; (e) Cost Records means books of account relating to utilisation of materials, labour and other items of cost as applicable to the production, processing, manufacturing or mining activities of the company; 1 [ (f) Form A-XBRL" means the form prescribed in these rules for filing compliance report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 6 of the Companies (Filing of Documents a .....

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..... ses or other geological materials from the earth s crust, including sea bed or river bed. (l) Processing Activity includes any act, process, procedure, function, operation, technique, treatment or method employed in relation to- (i) altering the condition or properties of inputs for their use, consumption, sale, transport, delivery or disposal; or (ii) accessioning, arranging, describing, or storing products; or (iii) developing, fixing, and washing exposed photographic or cinematographic film or paper to produce either a negative image or a positive image; or (iv) printing, publishing, finishing, perforation, trimming, cutting, or packaging; or (v) pumping oil, gas, water .....

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..... the 7th August, 2012' ] (o) Production Activity includes any act, process, or method employed in relation to - (i) transformation of tangible inputs (raw materials, semi-finished goods, or sub-assemblies) and intangible inputs (ideas, information, know how) into goods or services; or (ii) manufacturing or processing or mining or growing a product for use, consumption, sale, transport, delivery or disposal; or (iii) creation of value or wealth by producing goods or services. (p) Turnover means gross turnover made by the company from the sale or supply of all products or services during the financial year. It includes any turnover from job work or loan license operations but does not in .....

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