Section 2(n) in The Sugar Development Fund Rules, 1983
(n)[ sugar undertaking" means an undertaking which is engaged in the manufacture or production of sugar by means of vacuum pan and with the aid of mechanical power and includes a company incorporated under the Companies Act, 1956 or a Co-operative Society registered under the Co-operative Societies Act of any State, of which the sugar factory is a part] [Substituted vide GSR 599 dated 30.07.2012.]
