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of <h1>Godowns and warehouses are legally synonymous terms for buildings used to store goods temporarily or permanently</h1> Legal dictionaries and judicial authorities establish that 'godowns' and 'warehouses' are synonymous terms referring to buildings used for storage of goods, even temporarily. The Oxford Dictionary defines godown as a warehouse or store for goods, while warehouse encompasses buildings for merchandise storage, wholesale stock keeping, or bonded facilities for dutiable imports. Various legal dictionaries consistently describe warehouses as structures for reception and storage of goods and merchandise. Courts have clarified that warehouses include temporary storage facilities like dock transit sheds, though storage spaces ancillary to retail businesses may not qualify. The common legal understanding treats both terms as interchangeable, requiring only that the facility be used for goods storage purposes.
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