https://www.taxtmi.com/caselaws?id=42011 A tailoring establishment employing more than ten but less than twenty persons and using electric power in stitching and ironing was held to fall within the notification under the Employees' State Insurance Act. The Court applied the principle that manufacture exists where a process brings into existence a new or different commodity with a distinctive name, character or use; stitching was treated as converting cloth into a commercially distinct article, and the electric iron formed part of the manufacturing process. On those facts, the establishment was covered by the Act and the employees were entitled to ESI coverage. en-us Tue, 27 Oct 1987 00:00:00 +0530 Fri, 25 Jul 2014 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42011 A tailoring establishment employing more than ten but less than twenty persons and using electric power in stitching and ironing was held to fall within the notification under the Employees' State Insurance Act. The Court applied the principle that manufacture exists where a process brings into existence a new or different commodity with a distinctive name, character or use; stitching was treated as converting cloth into a commercially distinct article, and the electric iron formed part of the manufacturing process. On those facts, the establishment was covered by the Act and the employees were entitled to ESI coverage. Case-Laws Indian Laws Tue, 27 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42011