https://www.taxtmi.com/caselaws?id=284271 Toddy shops were treated as "shops" for coverage under the notification extending the Employees' State Insurance Act, because they were premises where buying and selling business was carried on. The Government-establishment proviso did not exclude them, since exclusion requires both that the establishment belong to or be under Government control and that employees receive benefits substantially similar or superior to those under the Act. A merely regulatory role by the State, without financial, administrative, or functional control, was insufficient. On that basis, the Act applied to the toddy shops and the challenge to contribution liability failed. en-us Wed, 17 Sep 2003 00:00:00 +0530 Sat, 09 Nov 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284271 Toddy shops were treated as "shops" for coverage under the notification extending the Employees' State Insurance Act, because they were premises where buying and selling business was carried on. The Government-establishment proviso did not exclude them, since exclusion requires both that the establishment belong to or be under Government control and that employees receive benefits substantially similar or superior to those under the Act. A merely regulatory role by the State, without financial, administrative, or functional control, was insufficient. On that basis, the Act applied to the toddy shops and the challenge to contribution liability failed. Case-Laws Indian Laws Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284271