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Shri Kaila Devi Ice & Cold Storage, Agra vs Income Tax Officer -4(4) , Agra on 30 November, 2017

case of an undertaking deriving profit from the business of processing, preservation and packaging of fruits or vegetables or meat and meat products or poultry ... needs to be an undertaking deriving profit from the business of processing, preservation and packaging of fruits and vegetables from the integrated business of handling
Income Tax Appellate Tribunal - Agra Cites 3 - Cited by 0 - Full Document

West Bengal Agricultural Produce Marketing (Regulation) Act, 1972

principals and includes a person ordinarily engaged in the business or processing or preservation of agricultural produce; [ * * *] [Explation to claouse (t) by the West Bengal ... surveyor. or sell or purchase agricultural produce, or engage in [processing or preservation] [Substituted for "processing and preservation" by the West Bengal Agricultural Produce Marketing
State of West Bengal - Act Cites 0 - Cited by 85

The Commissioner, Commercial Tax, U.P. ... vs S/S Forever Living Imports (I) Pvt. Ltd. ... on 20 September, 2017

sold as processed vegetable or vegetable juice concluding: (i) aloe vera jelly is a processed vegetable;(ii) aloe vera can be processed only in juice ... processed vegetable;(iv) aloe vera leaves upon being subjected to various process would remain and retain its character as vegetable. Mere addition of preservatives
Allahabad High Court Cites 2 - Cited by 6 - S Kumar - Full Document
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