undertaking deriving profit from the business of processing, preservation and packaging of fruits or vegetables or [meat and meat products or poultry or marine ... shall not apply to an undertaking engaged in the business of processing, preservation and packaging of meat or meat products or poultry or marine
Section 33 and Schedule III (w.e.f. 1.4.1968).] (v) the processing, without the aid of power, of the agricultural produce of its members ... fishing or allied activities, that is to say, the catching, curing, processing, preserving, storing or marketing of fish or the purchase of materials and equipment
Tariff Order issued by the APERC viz., Industry, Process,
Process and Preserving, Preserving for sale and also
Manufacturing; and that therefore respondent ... manufacture goods for sale, processing goods for
sale, manufacturing, processing and storing the goods for sale and
preserving goods for sale emphasize the main purpose
next 5 years in the case of new agro-processing
industries set up to process, preserve and package
fruits and vegetables ... Supreme Court on
the word "processing" has held as under:
"10. Processing and preservation are two distinct expressions
used side by side
pertinent to first understand the
processes undertaken by the appellant in its Industrial Unit for processing, preservation
and packaging of fruits mainly BadamGiri ... appellant, it is thus clear that all the
three processes, viz. processing, preservation & packaging are being carried out by the
appellant, which
next 5 years in the case of new agro-processing
industries set up to process, preserve and package fruits and
vegetables ... some elaboration is whether the ingredient of
processing is satisfied. Is it a business of processing (including
preservation) of fruits? Whether the series of steps
next 5 years in the case of new agro-processing
industries set up to process, preserve and package fruits and
vegetables ... some elaboration is whether the ingredient of
processing is satisfied. Is it a business of processing (including
preservation) of fruits? Whether the series of steps
next 5 years in the case of new agro-processing
industries set up to process, preserve and package fruits and
vegetables ... some elaboration is whether the ingredient of
processing is satisfied. Is it a business of processing (including
preservation) of fruits? Whether the series of steps
next 5 years in the case of new agro-processing
industries set up to process, preserve and package fruits and
vegetables ... some elaboration is whether the ingredient of
processing is satisfied. Is it a business of processing (including
preservation) of fruits? Whether the series of steps
next 5 years in the case of new agro-processing
industries set up to process, preserve and package fruits and
vegetables ... some elaboration is whether the ingredient of
processing is satisfied. Is it a business of processing (including
preservation) of fruits? Whether the series of steps
