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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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1976 (8) TMI 177

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....oduction of yarn. Recently each of these mills proceeded to put up additional factory buildings for installing extra spindles and for expanding production. Construction workers were, naturally, employed to do the work of actual construction of these additional buildings 3. The question arose whether these construction workers were employees within the meaning of the Employees' Mate Insurance Act, 1948. If they were, then the respondents were under a statutory obligation to pay the contribution to the Employees' State Insurance Corporation, if not, not. The Employees' State Insurance Court (District Judge), Combater, took the view that these construction workers must be regarded as "employees" falling within the statutory defi....

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....ice and cycle stand. In one case, a new building was put up wherein a mercerizing plant was installed, to mercerize the yarn produced by the existing factory. The learned Judge took the view that construction workers who had put up these buildings would fall within the statutory definition of "employee". The learned Judge's remand to the District Judge was only to ascertain which of the construction workers had constructed the additional factories, as such, on the one hand, and which of them had constructed the other new buildings like creche, rest house, etc , on the other. But, on the principle of the Bench decision in Employee's State Insurance Corporation v. Sri Sakthi Textile (P.) Ltd. (supra) we feel that there is no scope for....

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....as necessarily incidental to that manufacturing process or conducive to the work in the factory. I here might be cases where attendants, watchmen, etc., are employed to take care of the workers' rest house, creches, cycle stands, etc. The work these men do might well be regarded as being 'incidental to the work of the factory" on the anology of the work done by the gardeners in factory gardens, in Ihugaraja Cheitiar v. Employees' State insurance Corporation (1963) 24 F.J.R. 400, a Division Bench of this Court held that gardeners employed in a factory would come within the statutory description, "persons employed in work connected with the factory." But the construction workers who put up the additional constructions have no simi....