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
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 ... series of
operations, it could still amount to processing of that original commodity.
10. Processing and preservation are two distinct expressions used side by side
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 ... series of
operations, it could still amount to processing of that original commodity.
10. Processing and preservation are two distinct expressions used side by side
list of articles
or things to be "food processing including agro based industries, processing, preservation and
packing of fruits and vegetables (excluding conventional grinding ... treated as a food item in view of National Food Processing policy specifying
various projects namely fruits and vegetables, fisheries, meat and poultry products milk
purpose of supplying them to its members, or
(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
Companies Act, 1956 . It is engaged in the business of procession,
preservation and storage of blood stem cells viz cells from umbical
cord, embryonic stem
purpose of supplying them to its
members, or
(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
purpose of
supplying them to its members, or (v) the processing,
3 ITA No.433/Coch/2018.
M/s.Sahyadri Co-op Credit Society ... 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
supplying them to its members; (e) a society
engaged in 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 offish or
the purchase of materials and equipment
have been implemented to ensure Clean Banking. Through a transparent and accountable process, we recognised these NPAs. The Insolvency and Bankruptcy Code has institutionalised ... practices and value addition. An integrated approach towards agro and food processing, preservation, packaging and maintenance of the cold chain will be our focus
