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Court Upholds Industrial Tariff for Manufacturing Activity in Electricity Tariff Dispute. Appellate Authority's Decision Affirmed; R&D Activity Categorized as Manufacturing, No Unauthorized Use of Electricity Found

The petition challenges an order from the Appellate Authority under the Electricity Act which determined the tariff category for the respondent’s ac...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Supreme Court Upholds NGT Decision Quashing Ex Post Facto Environmental Clearances Under EIA Notification 1994. Circular dated 14 May 2002 Allowing Retrospective Clearances Held Invalid as Prior Environmental Clearance is Mandatory Under Section 3 of Environment Protection Act 1986.

The case involves appeals against the judgment of the National Green Tribunal (NGT) dated 8 January 2016, which quashed a circular issued by the Union...

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High Court of Bombay at Goa Allows Tax Appeal in Sesa Industries Limited v. Commissioner of Income-tax: Profit from Sale of Slag, a By-product in Pig Iron Manufacture, is Eligible for Deduction Under Section 80-IB of the Income-tax Act, 1961.

The appellant, Sesa Industries Limited, an assessee under the Income-tax Act, 1961, filed a tax appeal under Section 260-A against the order of the In...

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High Court Allows Appeal in ESI Act Case, Holds Medicine Storage in Refrigerator Not Manufacturing Process. Trader Not Liable Under ESI Act for Cold Storage of Medicines

The Appellant, Madhu Malti Enterprises, a medicine distributor, appealed against an ESI Court order holding that storing medicines in a refrigerator c...

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High Court of Bombay at Nagpur Dismisses ESIC Appeal, Holds Hospital Not a Factory Under ESI Act. Pathological laboratory performing diagnostic tests does not constitute a manufacturing process under Section 2(12)(a) of the Employees State Insurance Act, 1948.

The case involves an appeal by the Employees State Insurance Corporation (ESIC) against an order of the ESI Court, Nagpur, which set aside a communica...

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Bombay High Court Dismisses Appeal Against ESI Coverage for Restaurant Using Power and LPG. Establishment with 17 employees using electric wet grinder and LPG for cooking held to be a 'power-using' factory under Section 2(12) of ESI Act, 1948.

The appellant, a proprietary concern named Shri Ganesh Bhandar, filed an appeal against the order of the Employees Insurance Court, Nagpur, which dism...

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Bombay High Court Dismisses Employer's Petition Challenging Industrial Court Order on Minimum Wages. Establishment Classified as Engineering Industry Under Minimum Wages Act, 1948, Entitling Workers to Minimum Wages and Attendance-cum-Wage Cards.

The case involves a writ petition filed by M/s Asia Foundation & Construction Limited challenging an order of the Industrial Court, Nagpur, dated 12/1...