M/S. Kirloskar Consultants Ltd vs Employees State Insurance Corpn

The Supreme Court addressed the applicability of the Employees State Insurance Act, 1948 to the appellant's consultancy services, determining that the term 'shop' encompasses premises providing consultancy services. The Court held that the High Court's interpretation, which expanded the definition of 'shop' to include consultancy services, was valid, thereby affirming the applicability of the Act. The Court distinguished this case from previous rulings, particularly V. Sasidharan vs. M/s. Peter And Karunakar & Ors., emphasizing that the nature of services provided does not exclude the establishment from being classified as a shop under the Act.