https://www.taxtmi.com/caselaws?id=157415 Section 2(j) of the Industrial Disputes Act was held to have wide amplitude, so an organised activity carried on with employer-employee cooperation for producing or distributing goods or rendering material services can constitute an industry. The dominant nature of the activity was treated as the decisive test, and neither absence of profit motive nor public ownership excluded the undertaking. Public utility undertakings and statutory bodies were therefore not outside the definition merely because they served welfare functions. Only strictly sovereign functions and a narrow residue of clearly non-industrial activities were kept outside the statutory concept; on that basis, the water board fell within industry and its appeal failed. en-us Tue, 21 Feb 1978 00:00:00 +0530 Fri, 27 Jun 2025 18:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157415 Section 2(j) of the Industrial Disputes Act was held to have wide amplitude, so an organised activity carried on with employer-employee cooperation for producing or distributing goods or rendering material services can constitute an industry. The dominant nature of the activity was treated as the decisive test, and neither absence of profit motive nor public ownership excluded the undertaking. Public utility undertakings and statutory bodies were therefore not outside the definition merely because they served welfare functions. Only strictly sovereign functions and a narrow residue of clearly non-industrial activities were kept outside the statutory concept; on that basis, the water board fell within industry and its appeal failed. Case-Laws Indian Laws Tue, 21 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157415