https://www.taxtmi.com/caselaws?id=288687 Preparation of food in a restaurant kitchen can constitute a manufacturing process under the Factories Act, 1948 because it involves making or treating articles for sale, but a restaurant is treated as a factory only when the statutory definitions are satisfied in full. The authorities must identify which persons are workers and determine whether the requisite minimum number is present, depending on whether power is used. Mere storage in a refrigerator does not by itself amount to a manufacturing process, and the use of a refrigerator cannot automatically convert a restaurant into a factory. The finding that the establishment was a factory was therefore unsustainable on the material considered and required fresh determination according to law. en-us Wed, 07 Sep 1955 00:00:00 +0530 Tue, 23 Jun 2020 13:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288687 Preparation of food in a restaurant kitchen can constitute a manufacturing process under the Factories Act, 1948 because it involves making or treating articles for sale, but a restaurant is treated as a factory only when the statutory definitions are satisfied in full. The authorities must identify which persons are workers and determine whether the requisite minimum number is present, depending on whether power is used. Mere storage in a refrigerator does not by itself amount to a manufacturing process, and the use of a refrigerator cannot automatically convert a restaurant into a factory. The finding that the establishment was a factory was therefore unsustainable on the material considered and required fresh determination according to law. Case-Laws Companies Law Wed, 07 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288687