https://www.taxtmi.com/caselaws?id=192813 The Supreme Court treated premises as a factory under the Factories Act where twenty or more persons worked under management control and the activities constituted a manufacturing process. Moistening, stripping stalks, separating damaged leaves, bundling and packing tobacco were held to fall within treating, adapting, breaking up and packing articles for use or transport. The decisive test for worker status was a contract of service with sufficient supervision and control by the management, supported by evidence of regular engagement, supervisory oversight and provident fund and inspection records. On that basis, the persons were workers and the premises qualified as a factory, so the appeal failed. en-us Fri, 07 Mar 1969 00:00:00 +0530 Thu, 22 Jun 2017 18:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192813 The Supreme Court treated premises as a factory under the Factories Act where twenty or more persons worked under management control and the activities constituted a manufacturing process. Moistening, stripping stalks, separating damaged leaves, bundling and packing tobacco were held to fall within treating, adapting, breaking up and packing articles for use or transport. The decisive test for worker status was a contract of service with sufficient supervision and control by the management, supported by evidence of regular engagement, supervisory oversight and provident fund and inspection records. On that basis, the persons were workers and the premises qualified as a factory, so the appeal failed. Case-Laws Indian Laws Fri, 07 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192813