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Finance Act 1939

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This is the original version (as it was originally enacted).

1.In this Article :—

  • The expression " cotton year " means a year beginning on the 1st January.

  • The expression " cotton piece goods year " means a year beginning on the 1st April.

  • A cotton piece goods year and the cotton year in which that cotton piece goods year begins are referred to as " corresponding "; and the expression " the following cotton piece goods year" means in relation to a cotton year the cotton piece .goods year beginning on the 1st April next after the end of that cotton year.

  • The word " yard " means a linear yard.

  • The word " bale " means the weight of lint cotton contained in the standard Indian bale of gross weight 400 lb. and nett weight 392 lb.

  • The expression " United Kingdom cotton piece goods" means fabrics manufactured in the United Kingdom of the kinds which, at the date of the signature of this Agreement, were assessable to duty on import into British India under item 48 (3) or item 48 (9) of the First Schedule to the Indian Tariff Act, 1934, at the rates applicable to fabrics of British manufacture. The expression " Indian raw cotton " means raw cotton grown in India.

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