https://www.taxtmi.com/caselaws?id=289038 The Bombay HC construed "premises" in the Factories Act, 1948 broadly to include open land, holding that salt works were not excluded merely because they were not enclosed buildings. It also treated the making of salt by solar evaporation with human labour as a "manufacturing process" because the workers used reservoirs, channels, pans and other manual operations to treat the material for use, sale and transport. On that approach, the salt works fell within the statutory definition of a factory, and operating them without the required licence attracted liability. en-us Mon, 10 Oct 1955 00:00:00 +0530 Fri, 10 Jul 2020 12:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289038 The Bombay HC construed "premises" in the Factories Act, 1948 broadly to include open land, holding that salt works were not excluded merely because they were not enclosed buildings. It also treated the making of salt by solar evaporation with human labour as a "manufacturing process" because the workers used reservoirs, channels, pans and other manual operations to treat the material for use, sale and transport. On that approach, the salt works fell within the statutory definition of a factory, and operating them without the required licence attracted liability. Case-Laws Indian Laws Mon, 10 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289038