https://www.taxtmi.com/caselaws?id=239478 An entry in a welfare statute must be construed in its ordinary and popular sense, and its scope cannot be enlarged by strained interpretation. Applying common parlance, dry brown coconut is not ordinarily understood as fruit, so an industry engaged in desiccating and processing it does not fall within the entry "Fruit and Vegetable Preservation Industry" in Schedule I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The coverage order treating the petitioner's unit as covered under that entry was unsustainable, and the writ petition succeeded with the tribunal's order quashed and consequential protection against coercive action. en-us Tue, 03 Sep 2013 00:00:00 +0530 Thu, 14 Nov 2013 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239478 An entry in a welfare statute must be construed in its ordinary and popular sense, and its scope cannot be enlarged by strained interpretation. Applying common parlance, dry brown coconut is not ordinarily understood as fruit, so an industry engaged in desiccating and processing it does not fall within the entry "Fruit and Vegetable Preservation Industry" in Schedule I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The coverage order treating the petitioner's unit as covered under that entry was unsustainable, and the writ petition succeeded with the tribunal's order quashed and consequential protection against coercive action. Case-Laws Indian Laws Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239478