M/S Torino Laboratories Pvt. Ltd vs Union Of India

The Supreme Court examined whether the appellant, M/S Torino Laboratories Pvt. Ltd., was rightly considered part of M/s Vindas Chemical Industries for the purpose of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. The High Court upheld the order of the Employees’ Provident Fund Appellate Tribunal, which in turn upheld the order of the Assistant Provident Fund Commissioner, determining the appellant's liability to remit provident fund dues from September 1995. The Court affirmed the applicability of the EPF Act to the appellant based on their association with Vindas Chemical Industries. The judgment underscores the importance of establishing the employer-employee relationship for provident fund obligations.