https://www.taxtmi.com/caselaws?id=199188 A unit employing fewer than the prescribed worker threshold does not qualify as a factory, and therefore cannot be treated as an industrial undertaking for the purpose of the Central licensing regime under Section 11 of the Industries (Development and Regulation) Act, 1951. On the facts noted, the appellant employed 22 workers, so the statutory condition for factory status was not met and the licensing requirement for new industrial undertakings did not apply. The State's regulatory competence over intoxicating liquors was also acknowledged, but no separate Central licence was shown to be necessary. The tender for manufacture of potable alcohol was therefore to be considered in accordance with law without insisting on Section 11 licence. en-us Wed, 10 May 1995 00:00:00 +0530 Thu, 22 Feb 2018 13:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199188 A unit employing fewer than the prescribed worker threshold does not qualify as a factory, and therefore cannot be treated as an industrial undertaking for the purpose of the Central licensing regime under Section 11 of the Industries (Development and Regulation) Act, 1951. On the facts noted, the appellant employed 22 workers, so the statutory condition for factory status was not met and the licensing requirement for new industrial undertakings did not apply. The State's regulatory competence over intoxicating liquors was also acknowledged, but no separate Central licence was shown to be necessary. The tender for manufacture of potable alcohol was therefore to be considered in accordance with law without insisting on Section 11 licence. Case-Laws Indian Laws Wed, 10 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199188