https://www.taxtmi.com/caselaws?id=175816 The definition of "industry" under the Act was construed broadly to cover organised municipal activities viewed from the standpoint of employer and employee, and not confined to trade or business. Municipal services that could also be performed by private persons for remuneration were held capable of falling within the term. The doctrine of noscitur a sociis could not narrow the statutory language. Primary and inalienable sovereign functions of the State, however, remained excluded. For departments performing mixed functions, the predominant activity controlled their legal character, and connected administrative or financial wings followed that main activity. On this basis, the relevant municipal departments were treated as industries, subject to exclusion of regal functions. en-us Wed, 10 Feb 1960 00:00:00 +0530 Sat, 05 Dec 2015 15:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175816 The definition of "industry" under the Act was construed broadly to cover organised municipal activities viewed from the standpoint of employer and employee, and not confined to trade or business. Municipal services that could also be performed by private persons for remuneration were held capable of falling within the term. The doctrine of noscitur a sociis could not narrow the statutory language. Primary and inalienable sovereign functions of the State, however, remained excluded. For departments performing mixed functions, the predominant activity controlled their legal character, and connected administrative or financial wings followed that main activity. On this basis, the relevant municipal departments were treated as industries, subject to exclusion of regal functions. Case-Laws Indian Laws Wed, 10 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175816