https://www.taxtmi.com/caselaws?id=459062 A staff canteen restricted to employees may still fall within the broader municipal concept of a catering establishment, because public access is not an essential condition for that category. The Factories Act requirement that a canteen be maintained on a no-profit basis governs the employer's welfare obligation and does not prevent the independent canteen operator from being treated as carrying on a commercial activity. Compliance with the Factories Act and Rules does not dispense with the separate need to obtain a municipal licence, as the two regimes serve different purposes. On that basis, the conviction and sentence for operating without the requisite licence were upheld. en-us Wed, 15 Nov 1978 00:00:00 +0530 Sat, 22 Feb 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459062 A staff canteen restricted to employees may still fall within the broader municipal concept of a catering establishment, because public access is not an essential condition for that category. The Factories Act requirement that a canteen be maintained on a no-profit basis governs the employer's welfare obligation and does not prevent the independent canteen operator from being treated as carrying on a commercial activity. Compliance with the Factories Act and Rules does not dispense with the separate need to obtain a municipal licence, as the two regimes serve different purposes. On that basis, the conviction and sentence for operating without the requisite licence were upheld. Case-Laws Indian Laws Wed, 15 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459062