https://www.taxtmi.com/caselaws?id=288413 Section 2(j) of the Industrial Disputes Act, 1947 was treated as requiring a cooperative enterprise analogous to trade or business, producing material goods or material services; mere employment is insufficient. The inclusion of hospital and dispensary services in the First Schedule, and the powers under Section 2(n)(vi) and Section 40, do not by themselves convert a non-industry into an industry. On that test, a Government hospital functioning as a departmental service, and hospitals that are predominantly charitable, research-oriented, or training-oriented, were not treated as industries, while a commercial hospital run on business lines was left open as a different case. en-us Thu, 01 Jan 1970 00:00:00 +0530 Fri, 05 Jun 2020 11:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288413 Section 2(j) of the Industrial Disputes Act, 1947 was treated as requiring a cooperative enterprise analogous to trade or business, producing material goods or material services; mere employment is insufficient. The inclusion of hospital and dispensary services in the First Schedule, and the powers under Section 2(n)(vi) and Section 40, do not by themselves convert a non-industry into an industry. On that test, a Government hospital functioning as a departmental service, and hospitals that are predominantly charitable, research-oriented, or training-oriented, were not treated as industries, while a commercial hospital run on business lines was left open as a different case. Case-Laws Indian Laws Thu, 01 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288413