THE ASSOCIATED INDUSTRIES (P) LTD. vs THE REGIONAL PROVIDENT FUNDCOMMISSIONER, KERALA TRIVANDRUM

The Supreme Court held that the factory operated by the appellant falls under Section 1(3)(a) of the Employees’ Provident Funds Act, 1952, as it satisfies the criteria of having an industry listed in Schedule I and meeting the required employee strength. The Court established that both the tile and engineering industries are independent yet collectively constitute a composite factory under the Act. The appeal against the High Court's dismissal was thus rejected, affirming the applicability of the Provident Funds Act to the appellant's operations.