JESSORE INDUSTRIES(I) LTD. vs REGIONAL P.F.COMMR. . — C.A. No. 3947/2017

Case Summary: Jessore Industries (I) Ltd. v. Regional P.F. Commissioner (2019) Jessore Industries appealed the High Court's dismissal of its claim for exemption under Section 16(1)(d) of the Employees' Provident Fund Act, 1952 as a "new establishment." The company had acquired a liquidated factory's assets in 1992, absorbed 150 workers in 1993, and began production manufacturing jute spare parts. The Supreme Court upheld all lower courts' concurrent findings, holding that Jessore Industries was a "running establishment," not a new one. The Court found that merely changing the product line and renovating existing machinery—rather than scrapping all plant and machinery—does not constitute a new establishment under the Act. The appeal was dismissed on May 29, 2019, with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.