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Supreme Court of India

M/s Torino Laboratories Pvt. Ltd. v. Union of India & Ors.

Neutral citation
Reported as [2025] 8 S.C.R. 174
Bench K.V. Viswanathan and Joymalya Bagchi JJ.
Decided 15 July 2025

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

Held as under:- 194 [2025] 8 S.C.R. Supreme Court Reports “Let us then consider the relevant facts in the present dispute.

Judgment, page 20

From the headnote

Issue for Consideration Whether the EPF Authorities were justified in treating the appellant and the Respondent No.3 as one unit for the purpose of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. Headnotes† Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 – s.2A – Establishment to include all departments and branches – Appellant’s unit manufactured tablets and syrups, while the Respondent No.3 manufactured injections and capsules – Assistant Provident Fund Commissioner (APFC) held that the appellant was part and parcel of the Respondent No.3 for the

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