https://www.taxtmi.com/caselaws?id=40356 A cold storage undertaking preserving goods by refrigeration was held not to be engaged in processing goods for purposes of a notification granting concessional electricity duty. Applying the ordinary commercial meaning of an undefined expression, and relying on prior decisions, the Court treated mere preservation of perishable goods without transformation as neither manufacture nor processing. On that basis, refrigeration-based storage did not fall within the notification, and the undertaking was not entitled to the reduced duty. en-us Wed, 22 Jan 2003 00:00:00 +0530 Tue, 27 Apr 2010 13:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40356 A cold storage undertaking preserving goods by refrigeration was held not to be engaged in processing goods for purposes of a notification granting concessional electricity duty. Applying the ordinary commercial meaning of an undefined expression, and relying on prior decisions, the Court treated mere preservation of perishable goods without transformation as neither manufacture nor processing. On that basis, refrigeration-based storage did not fall within the notification, and the undertaking was not entitled to the reduced duty. Case-Laws Income Tax Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40356