https://www.scconline.com/blog/post/2019/07/18/hp-hc-manufacturing-of-corrugated-boxes-in-itself-neither-horticulture-product-nor-produce-held-petitioners-case-not-covered-under-national-horticulture-broad-guidelines/
HP HC | Manufacturing of corrugated boxes in itself neither horticulture product nor produce; Held, petitioner’s case not covered under National Horticulture Broad Guidelines