https://www.taxtmi.com/caselaws?id=183038 Separate concerns may be treated as one establishment where the objective material shows unity of ownership, management, supervision, finance, labour and functional integrity, together with common purpose and geographical proximity. Applying those tests, the two factories were found to be under members of the same family, located close to each other, and commercially interdependent because one unit's product served as the other's raw material. Separate registrations under other laws did not displace the real operational integration, and the earlier view that functional integrity was lacking was unsustainable. The units were therefore treated as one establishment and brought within coverage under Section 7A of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. en-us Mon, 02 Apr 2007 00:00:00 +0530 Thu, 26 May 2016 16:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183038 Separate concerns may be treated as one establishment where the objective material shows unity of ownership, management, supervision, finance, labour and functional integrity, together with common purpose and geographical proximity. Applying those tests, the two factories were found to be under members of the same family, located close to each other, and commercially interdependent because one unit's product served as the other's raw material. Separate registrations under other laws did not displace the real operational integration, and the earlier view that functional integrity was lacking was unsustainable. The units were therefore treated as one establishment and brought within coverage under Section 7A of the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. Case-Laws Indian Laws Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183038