https://www.taxtmi.com/caselaws?id=89770 The inclusive definition of "worker" under the Factories Act, 1948 covers persons engaged directly or through a contractor in a manufacturing process, including cutting operations connected with manufacture. On that basis, the contractor and his assistant had to be counted as workers for determining whether the premises had 10 or more workers under the definition of "factory" in Section 2(m). The factory therefore satisfied the statutory threshold, and Central Excise duty under Tariff Item 68 was leviable. en-us Wed, 25 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89770 The inclusive definition of "worker" under the Factories Act, 1948 covers persons engaged directly or through a contractor in a manufacturing process, including cutting operations connected with manufacture. On that basis, the contractor and his assistant had to be counted as workers for determining whether the premises had 10 or more workers under the definition of "factory" in Section 2(m). The factory therefore satisfied the statutory threshold, and Central Excise duty under Tariff Item 68 was leviable. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89770