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    <title>1962 (2) TMI 96 - Supreme Court</title>
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    <description>A solicitors&#039; firm carrying on the work of attorneys was held not to be an &quot;industry&quot; under section 2(j) of the Industrial Disputes Act, 1947. The Court applied the test that an industry requires systematic organisation for producing goods or rendering material services, with the direct and essential co-operation of employer and employees in that result. A solicitor&#039;s professional work was treated as an individual liberal profession based on skill, knowledge and judgment, while the assistance of clerks, typists, accountants and other staff was only incidental and supportive. On that basis, the industrial reference was incompetent and the decision went against the appellants.</description>
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    <pubDate>Tue, 13 Feb 1962 00:00:00 +0530</pubDate>
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      <title>1962 (2) TMI 96 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=186405</link>
      <description>A solicitors&#039; firm carrying on the work of attorneys was held not to be an &quot;industry&quot; under section 2(j) of the Industrial Disputes Act, 1947. The Court applied the test that an industry requires systematic organisation for producing goods or rendering material services, with the direct and essential co-operation of employer and employees in that result. A solicitor&#039;s professional work was treated as an individual liberal profession based on skill, knowledge and judgment, while the assistance of clerks, typists, accountants and other staff was only incidental and supportive. On that basis, the industrial reference was incompetent and the decision went against the appellants.</description>
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      <pubDate>Tue, 13 Feb 1962 00:00:00 +0530</pubDate>
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