storing medicines not manufacturing process
Case BriefsHigh Courts

“The act of preserving or storing is preceded by ‘process for’ preserving or storing any articles in cold storage and it is the process for preserving or storing which amounts to manufacturing process and not the mere act of preserving or storing.”

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court said that the term ‘condition and the specification of the cold storage’ together with the definition clauses constitute the cold storage services and, therefore, cold storage services have been properly structured under the U.P. Enactment read with modified subordinate legislation of Uttar Pradesh.

Case BriefsTribunals/Commissions/Regulatory Bodies

National Company Law Appellate Tribunal (NCLAT): A Coram of Venugopal M. (Judicial Member) and Shreesha Merla (Technical Member), while addressing the present company