THE EMPLOYEES STATE INSURANCE CORPORATION vs M/S KEY DEE COLD STORAGE PVT. LTD.

The Supreme Court addressed the interpretation of a notification under the Employees' State Insurance Act, 1948, concerning the coverage of a cold storage facility located in Village Tarapur. The court upheld the Guwahati High Court's finding that Tarapur falls outside the municipal limits of Silchar, thus not covered by the notification. The court confirmed that the cold storage business is considered a 'manufacturing process' as per the Act, but the geographical coverage of the notification was the primary issue at hand.