E I D Parry (I) Limited vs G. Omkar Murthy & Ors

The Supreme Court held that the Payment of Gratuity Act, 1972 does not apply to employees whose wages exceed Rs. 1,000 per month, and since the respondents earned more than Rs. 1,600, they were entitled to claim gratuity under Section 40(3) of the Andhra Pradesh Shops and Establishments Act, 1966. The Court found that the State Act was more beneficial than the Central Act, thus allowing the respondents' claims. The Court dismissed the appellant's contentions regarding the repugnancy of the State Act and upheld the applicability of the State Act in this case.