https://www.taxtmi.com/caselaws?id=189712 Carpet manufacturing was treated as falling within "textiles" in Schedule I to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, because the statutory entry for textiles made wholly or partly of wool and the inclusive Explanation were read broadly. The Court viewed carpet-making as, in substance, weaving of a woven fabric, and held that the presence of knotting did not change that essential character. It also accepted that carpets may be handicrafts without losing their textile identity. On that basis, the establishment was held covered by the Act. en-us Thu, 07 Dec 1989 00:00:00 +0530 Wed, 18 Jan 2017 11:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189712 Carpet manufacturing was treated as falling within "textiles" in Schedule I to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, because the statutory entry for textiles made wholly or partly of wool and the inclusive Explanation were read broadly. The Court viewed carpet-making as, in substance, weaving of a woven fabric, and held that the presence of knotting did not change that essential character. It also accepted that carpets may be handicrafts without losing their textile identity. On that basis, the establishment was held covered by the Act. Case-Laws Indian Laws Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189712