https://www.taxtmi.com/caselaws?id=166620 SC dismissed the appeal, upholding the HC's view that the 1966 amendment broadened the statutory definition of "seasonal factory" by adding factories working up to seven months a year in specified processes (e.g., blending, packing or repacking of tea or coffee, or other processes notified by Central Government). The court held the term "include" in the amendment operates to enlarge rather than restrict the original definition, thereby removing the respondents' entitlement to exclusion under the Employees' State Insurance Act, 1948. en-us Fri, 26 Jul 1991 00:00:00 +0530 Sat, 25 Oct 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166620 SC dismissed the appeal, upholding the HC's view that the 1966 amendment broadened the statutory definition of "seasonal factory" by adding factories working up to seven months a year in specified processes (e.g., blending, packing or repacking of tea or coffee, or other processes notified by Central Government). The court held the term "include" in the amendment operates to enlarge rather than restrict the original definition, thereby removing the respondents' entitlement to exclusion under the Employees' State Insurance Act, 1948. Case-Laws Indian Laws Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166620