https://www.taxtmi.com/caselaws?id=462997 Preparation of sweets, savouries and beverages was treated as a manufacturing process, and where the requisite number of employees is present, an establishment may fall within the statutory definition of factory under the Employees' State Insurance Act, 1948. LPG supplied through a cylinder, tube and valve mechanism was read as mechanically transmitted energy and therefore as power for the Act, by reference to the corresponding definition in the Factories Act, 1948. On those principles, establishments using LPG in the manufacturing process were held covered by the Act. en-us Wed, 02 Sep 2009 00:00:00 +0530 Wed, 30 Jul 2025 17:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462997 Preparation of sweets, savouries and beverages was treated as a manufacturing process, and where the requisite number of employees is present, an establishment may fall within the statutory definition of factory under the Employees' State Insurance Act, 1948. LPG supplied through a cylinder, tube and valve mechanism was read as mechanically transmitted energy and therefore as power for the Act, by reference to the corresponding definition in the Factories Act, 1948. On those principles, establishments using LPG in the manufacturing process were held covered by the Act. Case-Laws Indian Laws Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462997