TaxTMI 
TaxTMI 
1956 (9) TMI 75
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....whether the Sangu Soap Works, Kattumavadi Road, Arantangi, is a factory within the meaning of Act 63 of 1948. 3. This Sangu Soap Works can be considered to be a factory only if under S, 2 (m) (ii) of the Factories Act twenty or more workers are working or were working on any day of the preceding 12 months and in any part of which a manufacturing process is being carried on without the aid of power or is ordinarily so carried on. The term ''manufacturing process" has been defined in Clause (k) of Section 2. Sub-clauses (iv) and (v) of this clause are new. They did not occur in the old Act of 1934. Sub-clause (i) has also been made more comprehensive. The present definition is more comprehensive and wider in scope than that of t....
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....mmercially known as another and different article from that as which it begins its existence. Whatever is made by human labour, either directly or through the instrumentality of machinery (Abbott Law Dictionary). "Something of a corporeal and substantial nature, something that can be made by man from the matters subjected to his art and skill, or at the least some new mode of employing practically his art and skill is required to satisfy the word "manufacture". Per Abbott C. J. in R. v. Wheeler, (1819) 2 B & Ald 345 (E). See also Cibson v. Brand, (1842) 4 M & G 179 (F). 5. Having considered the definition of ''manufacturing process" set out in Clause (k) of Section 2, we come to the definition of a "worker&....
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....a paint tin, were included as workers. Otherwise the requisite number of workers would only he 18. In regard to Subbiah Asari, he may be included as a worker for the purpose of coming to the conclusion whether the Sangu Soap Works is a factory as defined in Clause (m) of Section 2, because he might legitimately be considered to be engaged in a kind of work incidental to or connected with the subject of the manufacturing process, viz., packaging of soaps for being sent out for sales : M. K. F. Kadar Moideen v. The State AIR1953Mad406 . The fact that he might have been a casual labourer would make no difference because as pointed in State of Bombay v. Alisaheh Kashim Tamboli (1955)IILLJ182Bom , to enable a person to be a worker, it may be t....