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The two were arrested from Haldwani district in Uttarakhand, he said.
Twenty-four people were pulled out of the rubble of the collapsed structure on Indira Road under Chandausi police station limits and 14 of them died, according to officials.
Chief Minister Yogi Adityanath has set up a committee to probe the reasons behind the collapse, which took place on Thursday.
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Police had registered a case under Section 304A (causing death by negligence) of the Indian Penal Code against Ankur and Rohit on Thursday.
According to police, the collapsed roof was built only three months ago without the necessary permission from the administration and the quantity of potatoes stored at the cold storage was beyond its prescribed capacity.
The state government has announced an ex-gratia of Rs 2 lakh each for the next of kin of the deceased, Rs 50,000 for those critically injured and free treatment for all those who suffered injuries in the incident.
The government has asked the probe committee, led by the divisional commissioner and comprising the DIG of Moradabad, to submit its report at the earliest.
Sambhal is around 158 km from Delhi and 350 km from state capital Lucknow.