M/S.S.K.NASIRUDDIN BEEDI MERCHANT LTD. vs CENTRAL PROVIDENT FUND COMMNR.&ANR

The Supreme Court upheld the applicability of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, specifically Section 7-A, to home workers engaged in rolling beedis through contractors. The Court clarified that the employer is liable to contribute to the provident fund for these workers despite previous litigation. The appellant's challenge against the Provident Fund Commissioner's demand for contributions was dismissed, affirming the requirement to provide worker details for liability assessment.