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    <title>1968 (8) TMI 200 - Supreme Court</title>
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    <description>A members&#039; club conducting recreational, catering, residential and match-related activities was held outside the definition of &quot;industry&quot; under the Industrial Disputes Act because its dominant character was self-service to members, not trade, business or a comparable commercial undertaking. The Court applied the test that industry requires organised co-operation between capital and labour for the production or distribution of material goods or material services. Incidental receipts from residential accommodation, catering, open-tournament stalls, stadium use and immovable properties did not alter the club&#039;s essentially non-commercial objects. The preliminary objection on jurisdiction should therefore have been accepted, and the Tribunal&#039;s contrary finding was set aside.</description>
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    <pubDate>Wed, 07 Aug 1968 00:00:00 +0530</pubDate>
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      <title>1968 (8) TMI 200 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=200161</link>
      <description>A members&#039; club conducting recreational, catering, residential and match-related activities was held outside the definition of &quot;industry&quot; under the Industrial Disputes Act because its dominant character was self-service to members, not trade, business or a comparable commercial undertaking. The Court applied the test that industry requires organised co-operation between capital and labour for the production or distribution of material goods or material services. Incidental receipts from residential accommodation, catering, open-tournament stalls, stadium use and immovable properties did not alter the club&#039;s essentially non-commercial objects. The preliminary objection on jurisdiction should therefore have been accepted, and the Tribunal&#039;s contrary finding was set aside.</description>
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      <pubDate>Wed, 07 Aug 1968 00:00:00 +0530</pubDate>
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