https://www.taxtmi.com/caselaws?id=299512 Software development can fall within the statutory meaning of a manufacturing process under the Factories Act, 1948 as applied through the Employees' State Insurance Act, 1948, because activities such as making, altering, treating and adapting are broad enough to cover software creation. Explanation II to Section 2(m) of the Factories Act was treated as clarifying that mere installation of computers does not by itself create a factory, but it does not exclude software development where the process is actually carried on. The ESI Act's definition of factory is broader, and premises employing the prescribed number of persons for such manufacturing activity fall within ESI coverage. en-us Wed, 11 Jul 2012 00:00:00 +0530 Fri, 17 Dec 2021 15:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299512 Software development can fall within the statutory meaning of a manufacturing process under the Factories Act, 1948 as applied through the Employees' State Insurance Act, 1948, because activities such as making, altering, treating and adapting are broad enough to cover software creation. Explanation II to Section 2(m) of the Factories Act was treated as clarifying that mere installation of computers does not by itself create a factory, but it does not exclude software development where the process is actually carried on. The ESI Act's definition of factory is broader, and premises employing the prescribed number of persons for such manufacturing activity fall within ESI coverage. Case-Laws Indian Laws Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299512