Cold Storage an industrial activity

mayank jain (Querist) 25 November 2009 This query is : Resolved
Dear Sir,

Please let us know whether COLD STORAGE falls in the definition of Industrial activity. If so, please let us have notification or Authority on it.

Thanking You.

Mayank

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A V Vishal (Expert) 25 November 2009
PETITIONER:

DELHI COLD STORAGE PVT. LTD.

Vs.

RESPONDENT:

COMMISSIONER OF INCOME-TAX, DELHI-I, NEW DELHI.

DATE OF JUDGMENT14/08/1991

BENCH:

MISRA, RANGNATH (CJ)

BENCH:

MISRA, RANGNATH (CJ)

KANIA, M.H.

KULDIP SINGH (J)

CITATION:

1991 AIR 2125 1991 SCR (3) 589

1991 SCC (4) 239 JT 1991 (3) 449

1991 SCALE (2)346

Raj Kumar Makkad (Expert) 25 November 2009
I agree with the opinion of vishal supported with relevant law.

Vineet (Expert) 26 November 2009
Cold Storage per se is not an Industrial Undertaking as upheld by Supreme Court in the case of Delhi Cold Storage Pvt Ltd (191 ITR 656) and later followed in the case of State of Rajasthan vs Rajasthan Ice and Cold Storage and others (264 ITR 158)

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