The Employees State Insurance ... vs M/S Key Dee Cold Storage Pvt. Ltd.

The Supreme Court addressed the appeal concerning the applicability of the Employees' State Insurance Act, 1948, to the respondent's cold storage business. The Guwahati High Court had previously ruled that the location of the respondent's factory was outside the municipal limits, thus exempting it from the ESI notification. The Supreme Court upheld the High Court's finding regarding the definition of 'manufacturing process' but focused on the jurisdictional issue of municipal limits under the ESI Act, ultimately affirming the High Court's decision.