https://www.taxtmi.com/caselaws?id=300789 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 requires a factual inquiry into functional integrality before treating separate units as one establishment. Common ownership, supply of raw materials, or sale of finished goods are not enough by themselves; the authority must examine whether the units are financially, managerially, and operationally distinct, and whether one unit can survive if the other closes. As the impugned order relied mainly on ownership and raw-material supply and failed to apply the full test, the finding of a composite establishment was unsustainable and the matter had to be reconsidered afresh. en-us Thu, 04 Feb 1993 00:00:00 +0530 Thu, 24 Feb 2022 17:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300789 Section 2-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 requires a factual inquiry into functional integrality before treating separate units as one establishment. Common ownership, supply of raw materials, or sale of finished goods are not enough by themselves; the authority must examine whether the units are financially, managerially, and operationally distinct, and whether one unit can survive if the other closes. As the impugned order relied mainly on ownership and raw-material supply and failed to apply the full test, the finding of a composite establishment was unsustainable and the matter had to be reconsidered afresh. Case-Laws Indian Laws Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300789