ESS DEE CARPET ENTERPRISES vs UNION OF INDIA AND ORS.

The Supreme Court held that the manufacturing of carpets falls within the definition of 'textiles' as per the Employees Provident Funds and Miscellaneous Provisions Act, 1952, specifically under Section 1(3)(a) and Schedule I clause (b). The Court clarified that the process of carpet weaving, despite involving knotting, constitutes weaving and thus qualifies as textile manufacturing. The appeal was dismissed, affirming the applicability of the Act to the appellant's business operations.