https://www.taxtmi.com/caselaws?id=199550 Fermentation of sweet toddy into fermented toddy for sale was treated as a manufacturing process because manufacture was read broadly to include adaptation or modification of an article, even without machinery or direct human agency. The wage claim was also held to be in time because it was filed within one month of the amount becoming due under the payment agreement. The agreement was treated as binding on the petitioner on the factual materials. The Payment of Wages Authority was regarded as competent to decide incidental questions, including the existence of the contractual basis of the claim. en-us Thu, 01 Oct 1964 00:00:00 +0530 Tue, 06 Mar 2018 15:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199550 Fermentation of sweet toddy into fermented toddy for sale was treated as a manufacturing process because manufacture was read broadly to include adaptation or modification of an article, even without machinery or direct human agency. The wage claim was also held to be in time because it was filed within one month of the amount becoming due under the payment agreement. The agreement was treated as binding on the petitioner on the factual materials. The Payment of Wages Authority was regarded as competent to decide incidental questions, including the existence of the contractual basis of the claim. Case-Laws Indian Laws Thu, 01 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199550