TaxTMI 
TaxTMI 
1991 (7) TMI 367
X X X X Extracts X X X X
X X X X Extracts X X X X
....se appeals by special leave are directed against the judgment of the Karnataka High Court rejecting the claim of the appellant-Corporation for covering the factories the respondents under the provisions of the Employees' State Insurance Act, 1948 (the Act). Section 1(4) excluses "seasonal factory" from the scope of the Act. The "seasonal factory" is defined under Section 2(12) of the Act whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "Seasonal factory means a factory which is exclusively engaged in one or more of the following manufacturing processes, namely, cotton ginning, cotton or jute pressing. decortication of groundnuts. the manufacture of coffee, indigo, lac, rubber, sugar (includ- ing gur) or tea or any manufacturing process which is incidental to or connected with any of the aforesaid processes and includes a facto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the amendment to the definition of the expression "seasonal factory" brought out by the Amending Act 44 of 1966 has not altered the position of the seasonal factory as obtained prior to the amendment and Section 1(4) of the Act would still continue to exclude such factory from the operation of the Act. The Employees' Insurance Court accepted the respondent's plea. The Karnataka High Cou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t the proposed amend- ment was to bring within the scope of the definition of 'seasonal factory', a factory which works for a period of not exceeding seven months in a year- (a) in any process of blending, packing or repacking of tea or coffee; or (b) in such other manufacturing process as the Cenrtral Government may, by notification in the Official Gazette, specify. The amendment therefor....