https://www.taxtmi.com/caselaws?id=277762 Ironing stitched garments with electrical power was treated as part of the manufacturing process for extended coverage under the Employees' State Insurance Act because the expression was given wide scope and included finishing or preparing goods for delivery and commercial use, even without creation of a new product. The tailoring firms therefore fell within clause (1) of the notification. The firms were not excluded by reference to the definition of "shop" under the Andhra Pradesh Shops and Establishments Act, since that meaning could not be imported into the ESI notification. The extended ESI notification applied, the ESI Court's view was set aside, and the employees' applications were dismissed. en-us Wed, 05 Dec 1984 00:00:00 +0530 Fri, 21 Dec 2018 15:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277762 Ironing stitched garments with electrical power was treated as part of the manufacturing process for extended coverage under the Employees' State Insurance Act because the expression was given wide scope and included finishing or preparing goods for delivery and commercial use, even without creation of a new product. The tailoring firms therefore fell within clause (1) of the notification. The firms were not excluded by reference to the definition of "shop" under the Andhra Pradesh Shops and Establishments Act, since that meaning could not be imported into the ESI notification. The extended ESI notification applied, the ESI Court's view was set aside, and the employees' applications were dismissed. Case-Laws Indian Laws Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277762