2003 (1) TMI 100

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....spondent-firm, Rajasthan Ice and Cold Storage, Jodhpur, was, inter alia, carrying on the business of cold storage and in the writ petition filed before the High Court, it was contended that the goods storage was the "process" of refrigeration and, therefore, it was an industry entitled to be charged electricity duty at a reduced rate as per the notification dated November 1, 1965, That petition wa....

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....nation may indicate loss of moisture content, that is not sufficient for holding that the stored articles have undergone a "process" and hence not an industrial company. In Rajasthan State Electricity Board v. Associated Stone Industries [2000] 6 SCC 141, dealing with the notifications in question, this court held that the word "manufacture" used in the notifications should be understood in its....