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1993 (9) TMI 6 - SC - Income Tax


  1. 2021 (5) TMI 1038 - SC
  2. 2017 (1) TMI 483 - SC
  3. 2016 (10) TMI 719 - SC
  4. 2015 (7) TMI 277 - SC
  5. 2009 (12) TMI 1 - SC
  6. 2008 (11) TMI 15 - SC
  7. 2008 (10) TMI 6 - SC
  8. 2006 (12) TMI 76 - SC
  9. 2004 (11) TMI 14 - SC
  10. 2001 (3) TMI 858 - SC
  11. 2000 (8) TMI 5 - SC
  12. 1994 (8) TMI 264 - SC
  13. 2012 (9) TMI 516 - SCH
  14. 2024 (8) TMI 519 - HC
  15. 2024 (8) TMI 691 - HC
  16. 2023 (3) TMI 572 - HC
  17. 2022 (7) TMI 415 - HC
  18. 2022 (4) TMI 512 - HC
  19. 2020 (12) TMI 674 - HC
  20. 2021 (1) TMI 167 - HC
  21. 2020 (2) TMI 737 - HC
  22. 2019 (10) TMI 1001 - HC
  23. 2019 (8) TMI 1309 - HC
  24. 2019 (7) TMI 1692 - HC
  25. 2019 (6) TMI 750 - HC
  26. 2019 (3) TMI 1104 - HC
  27. 2019 (1) TMI 1714 - HC
  28. 2019 (8) TMI 355 - HC
  29. 2018 (11) TMI 955 - HC
  30. 2018 (9) TMI 294 - HC
  31. 2018 (8) TMI 632 - HC
  32. 2018 (7) TMI 1733 - HC
  33. 2018 (2) TMI 1655 - HC
  34. 2018 (5) TMI 278 - HC
  35. 2018 (1) TMI 1194 - HC
  36. 2018 (8) TMI 1420 - HC
  37. 2017 (12) TMI 671 - HC
  38. 2017 (9) TMI 326 - HC
  39. 2017 (9) TMI 1234 - HC
  40. 2017 (8) TMI 1431 - HC
  41. 2017 (8) TMI 292 - HC
  42. 2017 (8) TMI 644 - HC
  43. 2017 (3) TMI 1951 - HC
  44. 2017 (2) TMI 562 - HC
  45. 2016 (12) TMI 1097 - HC
  46. 2016 (12) TMI 1897 - HC
  47. 2016 (10) TMI 815 - HC
  48. 2016 (7) TMI 850 - HC
  49. 2016 (3) TMI 753 - HC
  50. 2015 (12) TMI 1186 - HC
  51. 2016 (1) TMI 869 - HC
  52. 2015 (10) TMI 2740 - HC
  53. 2015 (3) TMI 1327 - HC
  54. 2015 (4) TMI 60 - HC
  55. 2015 (2) TMI 413 - HC
  56. 2014 (12) TMI 858 - HC
  57. 2014 (10) TMI 544 - HC
  58. 2014 (10) TMI 744 - HC
  59. 2014 (9) TMI 502 - HC
  60. 2014 (8) TMI 420 - HC
  61. 2014 (12) TMI 16 - HC
  62. 2014 (8) TMI 1 - HC
  63. 2014 (4) TMI 1156 - HC
  64. 2014 (4) TMI 683 - HC
  65. 2014 (5) TMI 777 - HC
  66. 2014 (4) TMI 484 - HC
  67. 2014 (1) TMI 1938 - HC
  68. 2014 (6) TMI 259 - HC
  69. 2014 (3) TMI 576 - HC
  70. 2014 (2) TMI 605 - HC
  71. 2013 (10) TMI 936 - HC
  72. 2013 (12) TMI 251 - HC
  73. 2013 (6) TMI 70 - HC
  74. 2012 (12) TMI 492 - HC
  75. 2012 (10) TMI 620 - HC
  76. 2011 (12) TMI 93 - HC
  77. 2013 (10) TMI 1080 - HC
  78. 2011 (10) TMI 657 - HC
  79. 2011 (9) TMI 1188 - HC
  80. 2011 (7) TMI 520 - HC
  81. 2011 (7) TMI 81 - HC
  82. 2011 (7) TMI 40 - HC
  83. 2011 (6) TMI 687 - HC
  84. 2011 (6) TMI 215 - HC
  85. 2011 (4) TMI 477 - HC
  86. 2011 (4) TMI 968 - HC
  87. 2011 (1) TMI 421 - HC
  88. 2010 (12) TMI 414 - HC
  89. 2010 (9) TMI 917 - HC
  90. 2010 (8) TMI 952 - HC
  91. 2010 (7) TMI 782 - HC
  92. 2010 (5) TMI 762 - HC
  93. 2010 (4) TMI 535 - HC
  94. 2010 (1) TMI 1185 - HC
  95. 2009 (10) TMI 49 - HC
  96. 2009 (4) TMI 968 - HC
  97. 2008 (12) TMI 752 - HC
  98. 2008 (10) TMI 68 - HC
  99. 2008 (2) TMI 313 - HC
  100. 2008 (2) TMI 46 - HC
  101. 2007 (10) TMI 521 - HC
  102. 2007 (9) TMI 207 - HC
  103. 2007 (7) TMI 297 - HC
  104. 2007 (5) TMI 132 - HC
  105. 2006 (8) TMI 144 - HC
  106. 2006 (6) TMI 60 - HC
  107. 2005 (12) TMI 525 - HC
  108. 2005 (8) TMI 56 - HC
  109. 2005 (8) TMI 64 - HC
  110. 2005 (7) TMI 61 - HC
  111. 2005 (5) TMI 18 - HC
  112. 2005 (3) TMI 771 - HC
  113. 2005 (1) TMI 17 - HC
  114. 2005 (1) TMI 40 - HC
  115. 2004 (12) TMI 35 - HC
  116. 2004 (11) TMI 49 - HC
  117. 2004 (11) TMI 22 - HC
  118. 2004 (10) TMI 36 - HC
  119. 2004 (9) TMI 652 - HC
  120. 2004 (5) TMI 13 - HC
  121. 2004 (4) TMI 68 - HC
  122. 2004 (3) TMI 29 - HC
  123. 2004 (2) TMI 32 - HC
  124. 2003 (7) TMI 30 - HC
  125. 2003 (4) TMI 90 - HC
  126. 2003 (3) TMI 91 - HC
  127. 2003 (3) TMI 79 - HC
  128. 2003 (2) TMI 55 - HC
  129. 2003 (2) TMI 38 - HC
  130. 2002 (11) TMI 48 - HC
  131. 2002 (10) TMI 89 - HC
  132. 2002 (10) TMI 40 - HC
  133. 2002 (6) TMI 27 - HC
  134. 2002 (2) TMI 71 - HC
  135. 2002 (1) TMI 41 - HC
  136. 2001 (11) TMI 63 - HC
  137. 2001 (8) TMI 61 - HC
  138. 2001 (8) TMI 106 - HC
  139. 2001 (8) TMI 62 - HC
  140. 2001 (5) TMI 43 - HC
  141. 2001 (3) TMI 44 - HC
  142. 2001 (2) TMI 32 - HC
  143. 2000 (12) TMI 64 - HC
  144. 2000 (3) TMI 13 - HC
  145. 2000 (2) TMI 66 - HC
  146. 1999 (9) TMI 58 - HC
  147. 1999 (6) TMI 25 - HC
  148. 1999 (6) TMI 33 - HC
  149. 1999 (4) TMI 76 - HC
  150. 1999 (1) TMI 19 - HC
  151. 1999 (1) TMI 528 - HC
  152. 1998 (11) TMI 109 - HC
  153. 1998 (10) TMI 38 - HC
  154. 1998 (10) TMI 17 - HC
  155. 1998 (10) TMI 15 - HC
  156. 1998 (4) TMI 1 - HC
  157. 1998 (3) TMI 65 - HC
  158. 1998 (2) TMI 71 - HC
  159. 1997 (9) TMI 79 - HC
  160. 1997 (7) TMI 82 - HC
  161. 1996 (11) TMI 51 - HC
  162. 1996 (9) TMI 64 - HC
  163. 1996 (8) TMI 84 - HC
  164. 1996 (8) TMI 98 - HC
  165. 1996 (5) TMI 391 - HC
  166. 1996 (2) TMI 26 - HC
  167. 1996 (2) TMI 71 - HC
  168. 1996 (1) TMI 106 - HC
  169. 1996 (1) TMI 38 - HC
  170. 1995 (12) TMI 6 - HC
  171. 1995 (11) TMI 7 - HC
  172. 1995 (11) TMI 36 - HC
  173. 1995 (9) TMI 60 - HC
  174. 1995 (3) TMI 25 - HC
  175. 1995 (2) TMI 3 - HC
  176. 1994 (12) TMI 308 - HC
  177. 1994 (11) TMI 89 - HC
  178. 1994 (11) TMI 1 - HC
  179. 1993 (11) TMI 217 - HC
  180. 1989 (5) TMI 13 - HC
  181. 2024 (9) TMI 350 - AT
  182. 2024 (4) TMI 662 - AT
  183. 2024 (2) TMI 39 - AT
  184. 2023 (11) TMI 1082 - AT
  185. 2023 (11) TMI 501 - AT
  186. 2024 (3) TMI 606 - AT
  187. 2023 (5) TMI 1003 - AT
  188. 2023 (11) TMI 532 - AT
  189. 2023 (2) TMI 566 - AT
  190. 2023 (2) TMI 499 - AT
  191. 2022 (11) TMI 1498 - AT
  192. 2022 (12) TMI 279 - AT
  193. 2022 (9) TMI 675 - AT
  194. 2022 (5) TMI 865 - AT
  195. 2022 (5) TMI 1265 - AT
  196. 2022 (6) TMI 4 - AT
  197. 2021 (9) TMI 535 - AT
  198. 2021 (8) TMI 801 - AT
  199. 2021 (7) TMI 853 - AT
  200. 2021 (6) TMI 818 - AT
  201. 2021 (6) TMI 664 - AT
  202. 2021 (7) TMI 185 - AT
  203. 2021 (5) TMI 152 - AT
  204. 2021 (4) TMI 541 - AT
  205. 2020 (11) TMI 563 - AT
  206. 2020 (10) TMI 1125 - AT
  207. 2020 (9) TMI 1010 - AT
  208. 2020 (7) TMI 306 - AT
  209. 2020 (5) TMI 683 - AT
  210. 2020 (7) TMI 68 - AT
  211. 2020 (3) TMI 113 - AT
  212. 2019 (10) TMI 1598 - AT
  213. 2019 (9) TMI 728 - AT
  214. 2019 (9) TMI 97 - AT
  215. 2019 (5) TMI 1308 - AT
  216. 2019 (9) TMI 606 - AT
  217. 2019 (4) TMI 1285 - AT
  218. 2019 (3) TMI 477 - AT
  219. 2019 (2) TMI 1781 - AT
  220. 2019 (2) TMI 519 - AT
  221. 2019 (4) TMI 1367 - AT
  222. 2018 (12) TMI 1460 - AT
  223. 2018 (10) TMI 1987 - AT
  224. 2018 (10) TMI 1260 - AT
  225. 2018 (8) TMI 1797 - AT
  226. 2018 (8) TMI 1062 - AT
  227. 2018 (6) TMI 1536 - AT
  228. 2018 (7) TMI 1379 - AT
  229. 2018 (6) TMI 512 - AT
  230. 2018 (6) TMI 1609 - AT
  231. 2018 (5) TMI 253 - AT
  232. 2018 (3) TMI 520 - AT
  233. 2017 (10) TMI 1503 - AT
  234. 2017 (9) TMI 1756 - AT
  235. 2017 (8) TMI 848 - AT
  236. 2017 (6) TMI 1303 - AT
  237. 2017 (3) TMI 1654 - AT
  238. 2017 (2) TMI 856 - AT
  239. 2016 (11) TMI 68 - AT
  240. 2016 (11) TMI 636 - AT
  241. 2017 (4) TMI 757 - AT
  242. 2016 (9) TMI 1457 - AT
  243. 2016 (10) TMI 411 - AT
  244. 2016 (8) TMI 995 - AT
  245. 2016 (7) TMI 187 - AT
  246. 2016 (6) TMI 594 - AT
  247. 2016 (6) TMI 1072 - AT
  248. 2016 (5) TMI 254 - AT
  249. 2016 (3) TMI 1413 - AT
  250. 2016 (3) TMI 1076 - AT
  251. 2016 (2) TMI 230 - AT
  252. 2015 (11) TMI 1134 - AT
  253. 2015 (11) TMI 1277 - AT
  254. 2016 (1) TMI 114 - AT
  255. 2015 (10) TMI 2110 - AT
  256. 2015 (7) TMI 872 - AT
  257. 2015 (6) TMI 1005 - AT
  258. 2015 (6) TMI 555 - AT
  259. 2015 (5) TMI 73 - AT
  260. 2015 (6) TMI 942 - AT
  261. 2015 (4) TMI 914 - AT
  262. 2015 (1) TMI 1280 - AT
  263. 2015 (2) TMI 56 - AT
  264. 2014 (9) TMI 569 - AT
  265. 2014 (12) TMI 132 - AT
  266. 2014 (8) TMI 754 - AT
  267. 2014 (8) TMI 1009 - AT
  268. 2015 (7) TMI 107 - AT
  269. 2014 (7) TMI 214 - AT
  270. 2014 (7) TMI 986 - AT
  271. 2014 (10) TMI 357 - AT
  272. 2014 (3) TMI 975 - AT
  273. 2014 (6) TMI 493 - AT
  274. 2014 (3) TMI 1036 - AT
  275. 2014 (2) TMI 1176 - AT
  276. 2015 (10) TMI 986 - AT
  277. 2014 (1) TMI 1037 - AT
  278. 2015 (2) TMI 625 - AT
  279. 2014 (4) TMI 936 - AT
  280. 2013 (11) TMI 1768 - AT
  281. 2013 (9) TMI 758 - AT
  282. 2013 (9) TMI 1139 - AT
  283. 2013 (9) TMI 1249 - AT
  284. 2013 (8) TMI 1026 - AT
  285. 2013 (9) TMI 716 - AT
  286. 2013 (7) TMI 1226 - AT
  287. 2013 (7) TMI 952 - AT
  288. 2013 (8) TMI 761 - AT
  289. 2013 (6) TMI 731 - AT
  290. 2013 (7) TMI 286 - AT
  291. 2015 (7) TMI 104 - AT
  292. 2013 (3) TMI 685 - AT
  293. 2013 (9) TMI 233 - AT
  294. 2013 (9) TMI 528 - AT
  295. 2013 (2) TMI 483 - AT
  296. 2013 (1) TMI 540 - AT
  297. 2012 (11) TMI 508 - AT
  298. 2012 (8) TMI 1005 - AT
  299. 2012 (8) TMI 922 - AT
  300. 2012 (8) TMI 1011 - AT
  301. 2012 (8) TMI 1010 - AT
  302. 2012 (7) TMI 905 - AT
  303. 2012 (7) TMI 531 - AT
  304. 2012 (7) TMI 699 - AT
  305. 2012 (9) TMI 320 - AT
  306. 2012 (7) TMI 587 - AT
  307. 2012 (6) TMI 711 - AT
  308. 2012 (5) TMI 643 - AT
  309. 2012 (5) TMI 127 - AT
  310. 2012 (8) TMI 665 - AT
  311. 2012 (5) TMI 189 - AT
  312. 2012 (5) TMI 158 - AT
  313. 2012 (8) TMI 633 - AT
  314. 2012 (5) TMI 181 - AT
  315. 2012 (3) TMI 504 - AT
  316. 2012 (4) TMI 149 - AT
  317. 2012 (2) TMI 692 - AT
  318. 2013 (3) TMI 147 - AT
  319. 2011 (12) TMI 413 - AT
  320. 2011 (8) TMI 460 - AT
  321. 2011 (7) TMI 302 - AT
  322. 2011 (7) TMI 1220 - AT
  323. 2013 (11) TMI 719 - AT
  324. 2011 (3) TMI 1044 - AT
  325. 2011 (3) TMI 1798 - AT
  326. 2011 (2) TMI 1599 - AT
  327. 2013 (5) TMI 399 - AT
  328. 2010 (12) TMI 662 - AT
  329. 2010 (10) TMI 684 - AT
  330. 2010 (8) TMI 758 - AT
  331. 2010 (8) TMI 1016 - AT
  332. 2010 (8) TMI 928 - AT
  333. 2010 (7) TMI 1038 - AT
  334. 2010 (6) TMI 645 - AT
  335. 2010 (6) TMI 835 - AT
  336. 2010 (3) TMI 934 - AT
  337. 2010 (3) TMI 897 - AT
  338. 2010 (2) TMI 1188 - AT
  339. 2010 (2) TMI 874 - AT
  340. 2010 (1) TMI 880 - AT
  341. 2009 (12) TMI 662 - AT
  342. 2009 (11) TMI 914 - AT
  343. 2009 (10) TMI 69 - AT
  344. 2009 (9) TMI 75 - AT
  345. 2009 (8) TMI 855 - AT
  346. 2009 (7) TMI 1261 - AT
  347. 2009 (5) TMI 588 - AT
  348. 2009 (4) TMI 215 - AT
  349. 2009 (1) TMI 768 - AT
  350. 2008 (10) TMI 642 - AT
  351. 2008 (8) TMI 781 - AT
  352. 2008 (7) TMI 621 - AT
  353. 2008 (6) TMI 594 - AT
  354. 2008 (6) TMI 248 - AT
  355. 2008 (5) TMI 669 - AT
  356. 2008 (5) TMI 458 - AT
  357. 2008 (4) TMI 402 - AT
  358. 2008 (2) TMI 521 - AT
  359. 2008 (2) TMI 473 - AT
  360. 2008 (1) TMI 909 - AT
  361. 2007 (7) TMI 373 - AT
  362. 2007 (7) TMI 364 - AT
  363. 2007 (6) TMI 298 - AT
  364. 2007 (6) TMI 253 - AT
  365. 2007 (6) TMI 230 - AT
  366. 2007 (4) TMI 295 - AT
  367. 2007 (4) TMI 284 - AT
  368. 2007 (2) TMI 351 - AT
  369. 2007 (2) TMI 267 - AT
  370. 2007 (1) TMI 234 - AT
  371. 2006 (12) TMI 172 - AT
  372. 2006 (10) TMI 193 - AT
  373. 2006 (8) TMI 637 - AT
  374. 2006 (8) TMI 333 - AT
  375. 2006 (6) TMI 157 - AT
  376. 2006 (5) TMI 506 - AT
  377. 2006 (3) TMI 210 - AT
  378. 2006 (2) TMI 208 - AT
  379. 2006 (2) TMI 268 - AT
  380. 2005 (7) TMI 281 - AT
  381. 2005 (5) TMI 233 - AT
  382. 2005 (4) TMI 249 - AT
  383. 2005 (4) TMI 274 - AT
  384. 2004 (10) TMI 286 - AT
  385. 2004 (2) TMI 296 - AT
  386. 2003 (9) TMI 340 - AT
  387. 2003 (8) TMI 462 - AT
  388. 2003 (7) TMI 263 - AT
  389. 2003 (4) TMI 220 - AT
  390. 2003 (4) TMI 229 - AT
  391. 2003 (3) TMI 314 - AT
  392. 2003 (3) TMI 264 - AT
  393. 2003 (3) TMI 666 - AT
  394. 2002 (8) TMI 840 - AT
  395. 2002 (6) TMI 162 - AT
  396. 2002 (4) TMI 213 - AT
  397. 2002 (3) TMI 235 - AT
  398. 2002 (3) TMI 210 - AT
  399. 2002 (3) TMI 202 - AT
  400. 2001 (3) TMI 271 - AT
  401. 2001 (3) TMI 285 - AT
  402. 2000 (9) TMI 217 - AT
  403. 2000 (9) TMI 209 - AT
  404. 2000 (6) TMI 124 - AT
  405. 2000 (2) TMI 227 - AT
  406. 1999 (12) TMI 100 - AT
  407. 1999 (12) TMI 866 - AT
  408. 1999 (12) TMI 831 - AT
  409. 1999 (10) TMI 755 - AT
  410. 1999 (5) TMI 67 - AT
  411. 1999 (4) TMI 120 - AT
  412. 1999 (2) TMI 102 - AT
  413. 1998 (10) TMI 108 - AT
  414. 1998 (9) TMI 114 - AT
  415. 1998 (7) TMI 137 - AT
  416. 1998 (6) TMI 113 - AT
  417. 1998 (3) TMI 193 - AT
  418. 1998 (3) TMI 163 - AT
  419. 1997 (12) TMI 144 - AT
  420. 1997 (10) TMI 88 - AT
  421. 1997 (9) TMI 139 - AT
  422. 1997 (6) TMI 365 - AT
  423. 1997 (3) TMI 167 - AT
  424. 1997 (3) TMI 170 - AT
  425. 1996 (9) TMI 164 - AT
  426. 1996 (9) TMI 181 - AT
  427. 1996 (9) TMI 203 - AT
  428. 1996 (8) TMI 137 - AT
  429. 1996 (8) TMI 543 - AT
  430. 1996 (6) TMI 107 - AT
  431. 1996 (6) TMI 106 - AT
  432. 1995 (12) TMI 91 - AT
  433. 1995 (6) TMI 46 - AT
  434. 1995 (6) TMI 78 - AT
  435. 1995 (2) TMI 140 - AT
  436. 1995 (1) TMI 138 - AT
  437. 1994 (4) TMI 105 - AT
  438. 1994 (1) TMI 126 - AT
  439. 2013 (8) TMI 537 - AAR
  440. 2009 (1) TMI 12 - AAR
Issues Involved:
1. Interpretation of "manufacture or produce articles" in Section 80HH and Section 84 of the Income-tax Act, 1961.
2. Interpretation of "construction, manufacture or production of any article or thing" in Section 32A of the Income-tax Act, 1961.
3. Determination of whether construction activities can be classified as "industrial undertakings" eligible for tax benefits under the specified sections.

Issue-wise Detailed Analysis:

1. Interpretation of "manufacture or produce articles" in Section 80HH and Section 84:
The first group of appeals addresses the interpretation of the terms "manufacture or produce articles" as used in Section 80HH and Section 84 of the Income-tax Act, 1961. The primary question was whether the construction of a dam could be considered as manufacturing or producing an article.

The Orissa High Court had previously ruled in favor of the assessee, stating that the construction of a dam could be characterized as an industrial activity and that a dam could be considered an article. However, this view was contested by the Revenue, which argued that constructing a dam does not fall within the ambit of manufacturing or producing articles. The Supreme Court agreed with the Revenue, stating that a dam is constructed, not manufactured or produced, and thus does not qualify as an article under the said sections. The Court emphasized that the words "manufacture" and "produce" are typically associated with movable goods and not with construction activities.

2. Interpretation of "construction, manufacture or production of any article or thing" in Section 32A:
The second group of appeals dealt with the interpretation of the terms "construction, manufacture or production of any article or thing" in Section 32A of the Income-tax Act, 1961. The issue was whether machinery and plant used in construction activities, such as building dams and canals, qualify for investment allowance under this section.

The Karnataka High Court had ruled in favor of the assessee, allowing the investment allowance. However, the Supreme Court disagreed, stating that the terms "construction" and "thing" in Section 32A should not be interpreted to include immovable properties like dams, bridges, roads, and canals. The Court held that the legislative history and context of the provision indicate that it applies to movable objects, and thus, construction activities do not qualify for the investment allowance.

3. Determination of whether construction activities can be classified as "industrial undertakings":
The appeals also involved determining whether construction activities, such as building dams and laying foundations, could be classified as "industrial undertakings" eligible for tax benefits under the specified sections.

The Supreme Court noted that both the Tribunal and the High Court had characterized the construction of a dam as an industrial undertaking, and no arguments were presented by the Revenue to contest this view. Therefore, the Court proceeded on the assumption that the assessee's activities constituted an industrial undertaking. However, the Court clarified that even if the construction activities were considered industrial undertakings, they still did not meet the criteria of manufacturing or producing articles as required by the relevant sections of the Income-tax Act.

Conclusion:
The Supreme Court allowed the appeals filed by the Commissioner of Income-tax, holding that the construction of dams and similar activities do not qualify as manufacturing or producing articles under Section 80HH and Section 84. Additionally, the Court ruled that machinery and plant used in such construction activities do not qualify for investment allowance under Section 32A. The Court emphasized the importance of interpreting the terms in their normal commercial sense and within the context of the legislative provisions.

 

 

 

 

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