ESI applicability to software companies in Karnataka
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Dear Sir/ Madam,
I understand that ESI is applicable to factories. The term 'factory' is defined as any premises where 'manufacturing process' is being carried on.
Now the question arises 'whether the development of software is manufacture?'
I understand that there is a decided case in Bombay HC (attached) where it has been held that it is manufacture and thus a factory and therefore ESI is applicable.
But what is the present position in Karnataka. What is the relevance of the aforesaid decision of Bombay HC in Karnataka. Is there any decided case on this matter or any circular or clarification from the department in this regard?
Request views of esteemed members of this forum.