Asst. Provident Fund Commissioner ... vs M/S U P State Warehousing Corp

The Supreme Court held that under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the relationship of employer and employee is crucial for determining liability for provident fund contributions. The Court found that the U.P. State Warehousing Corporation was indeed liable to pay contributions for workers engaged in loading and unloading, despite the Corporation's claim of no direct employment relationship. The judgment of the High Court quashing the earlier awards was set aside, affirming the liability of the Corporation under Section 7A of the Act.