https://www.taxtmi.com/caselaws?id=288638 The factory definition was construed broadly to include the whole premises and precincts, not only the room where machinery stood, where mechanical power was used anywhere on the site in aid of a manufacturing process; the drying yard was therefore part of the factory. Children engaged in sorting ground-nuts were treated as employed in the factory because the work was incidental to the manufacturing process and connected with the article being processed; who paid their wages was immaterial. The revision accordingly failed, and the conviction and fine were left undisturbed. en-us Mon, 02 Aug 1926 00:00:00 +0530 Sat, 20 Jun 2020 09:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288638 The factory definition was construed broadly to include the whole premises and precincts, not only the room where machinery stood, where mechanical power was used anywhere on the site in aid of a manufacturing process; the drying yard was therefore part of the factory. Children engaged in sorting ground-nuts were treated as employed in the factory because the work was incidental to the manufacturing process and connected with the article being processed; who paid their wages was immaterial. The revision accordingly failed, and the conviction and fine were left undisturbed. Case-Laws Indian Laws Mon, 02 Aug 1926 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288638