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Coconut Held is Fruit Under EPF Act Due to Beneficial Interpretation of Welfare Law: Delhi HC

Case Law Details

Case Name
Union of India & Anr Vs Shriram Coconut Products (P) Limited & Ors (Delhi High Court)
Date of Judgement/Order
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Union of India & Anr Vs Shriram Coconut Products (P) Limited & Ors (Delhi High Court) The Delhi High Court considered an appeal concerning whether the activities of an establishment engaged in desiccating coconuts fall within Schedule I of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. The dispute originated from a notice issued by the authorities seeking to include the respondent establishment within the ambit of the EPF Act on the ground that coconut is a fruit and its desiccation amounts to preservation. The initial adjudication under Section 7A concluded that...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,511

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