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- Criteria for determining dominant nature of undertaking
- The Supreme Court, in Bangalore Water Supply case laid down the following guidelines for deciding the dominant nature of an undertaking:
- Where a complex of activities, some of which qualify for exemption, others do not,
- involves the employees in undertaking, some of whom are not “workmen” or some departments are not productive of goods and services if isolated,
- nature of the department will be the true test.
- The whole undertaking will be “industry” although those who are not “workmen” definition may not be benefit by the status.
- Even in departments discharging sovereign functions, if there are units which are industries and they are substantially severable, then they can be considered to come within Section 2(j).
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