ANDHRA UNIVERSITY ETC. vs REGIONAL PROVIDENT FUND COMMISSIONER OF ANDHRA PRAfESH AND

The Supreme Court held that the Departments of Publications and Press of Andhra and Osmania Universities qualify as 'factories' under the Employees’ Provident Funds and Miscellaneous Provisions Act, as they engage in printing activities and employ more than 20 persons. The Court emphasized that the definitions of 'manufacture' and 'factory' in Sections 2(1-C) and 2(g) of the Act are applicable, and the universities' claims of being purely educational institutions do not exempt them from the Act's provisions. The appeals challenging the applicability of the Act were dismissed, affirming the Division Bench's ruling that the Departments are subject to the Act's requirements.