UNICHEM LABORATORIES LTD. vs THE WORKMEN

The Supreme Court held that the Industrial Tribunal was justified in computing gross profits without deducting taxation, depreciation, and development rebate, as established in Gramophone Company Ltd. v. its Workmen and The Indian Link Chain Manufacturers Ltd. v. Their Workmen. The Court affirmed that concerns with foreign collaboration can be treated as comparable units for wage fixation, provided they meet the necessary tests. The Tribunal's decision to treat M/S. Burroughs Wellcome & Co. as a comparable unit was upheld, and the wage scales awarded were deemed justified. The impact of the Drugs (Price Control) Order on the appellant's business was found not to materially affect its prospects.