https://www.taxtmi.com/caselaws?id=168854 The ginning and pressing factory was treated as part of the textile undertaking because the record showed functional and managerial integration: the cotton processed there was used in the mill, supervision and control were common, salaries were paid from the same account, and administrative and clerical staff were shared. Separate balance-sheet entries and separate provident fund schemes were insufficient to establish a distinct establishment. The takeover under the Sick Textile Undertakings (Taking Over of Management) Act was therefore upheld, and the wider question whether a separate establishment could still fall within the undertaking's property was left undecided. en-us Wed, 10 Sep 1986 00:00:00 +0530 Tue, 31 Mar 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168854 The ginning and pressing factory was treated as part of the textile undertaking because the record showed functional and managerial integration: the cotton processed there was used in the mill, supervision and control were common, salaries were paid from the same account, and administrative and clerical staff were shared. Separate balance-sheet entries and separate provident fund schemes were insufficient to establish a distinct establishment. The takeover under the Sick Textile Undertakings (Taking Over of Management) Act was therefore upheld, and the wider question whether a separate establishment could still fall within the undertaking's property was left undecided. Case-Laws Indian Laws Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168854