Setting up, means 'to place on foot' or 'to establish' and is not contradistinction to commence i.e., before a unit is ready to commence business it is not set up, Kabini Minerals (P) Ltd. v. State of Orissa, (2006) 1 SCC 54.
Means to place on foot or to establish , and is in contradiction to commence i.e., before unit is ready to commence business it is not set up, Kabini Minerals Pvt. Ltd. v. State, (2006) 1 SCC 54