Definitions and Interpretations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and who is either a permanent employee of the company or holds a valid certificate 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sport, delivery or disposal; or           (iii) constructing, reconstructing, reconditioning, servicing, refitting, repairing, finishing or breaking up of any products.      (k) "Mining Activity" includes any act, process or method employed in relation to the extraction of ores, minerals, oils, gases 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lecasting, broadcasting, telecommunicating voice, text, picture, information, data or knowledge through any mode or medium; or           (xii) obtaining, compiling, recording, maintaining, transmitting, holding or using the information or data or knowledge; or           (xiii) executing instructions in memory to perform some transformation and/or computation on the data in the computer's memory.      (m) "Product" means any tangible or intangible good, material, substance, article, idea, know-how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical, or natural act, proces....