https://www.taxtmi.com/caselaws?id=192853 A factory carrying on two independent industries on the same licence is covered by section 1(3)(a) of the Employees' Provident Funds Act, 1952 if any one industry is listed in Schedule I and the statutory employee requirement is met. The composite factory character does not exclude coverage merely because one activity is non-Schedule I, larger in output, earlier in origin, or stronger in employment. The dominant-and-primary-industry test applies only where the secondary activity is merely incidental or a feeder to one integrated business. On that basis, the engineering works brought the factory within the Act and the appeal failed. en-us Tue, 09 Apr 1963 00:00:00 +0530 Mon, 26 Jun 2017 18:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192853 A factory carrying on two independent industries on the same licence is covered by section 1(3)(a) of the Employees' Provident Funds Act, 1952 if any one industry is listed in Schedule I and the statutory employee requirement is met. The composite factory character does not exclude coverage merely because one activity is non-Schedule I, larger in output, earlier in origin, or stronger in employment. The dominant-and-primary-industry test applies only where the secondary activity is merely incidental or a feeder to one integrated business. On that basis, the engineering works brought the factory within the Act and the appeal failed. Case-Laws Indian Laws Tue, 09 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192853