https://www.taxtmi.com/caselaws?id=34786 A petrol pump that pumps petrol and diesel by use of power falls within the Employees' State Insurance Act, 1948 because the Act applies to factories where a manufacturing process is carried on, and pumping oil is expressly included as a manufacturing process under the Factories Act, 1948. On the clear statutory language, the literal rule applies and no other interpretive approach is needed. The activity therefore satisfies the definition of factory under the Act, so contribution and interest were upheld against the establishment. en-us Wed, 29 Jul 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34786 A petrol pump that pumps petrol and diesel by use of power falls within the Employees' State Insurance Act, 1948 because the Act applies to factories where a manufacturing process is carried on, and pumping oil is expressly included as a manufacturing process under the Factories Act, 1948. On the clear statutory language, the literal rule applies and no other interpretive approach is needed. The activity therefore satisfies the definition of factory under the Act, so contribution and interest were upheld against the establishment. Case-Laws Central Excise Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34786