There are a lot of court verdicts which say that all employees who are working in connection with the operations of a factory should be put together for coverage of any labour law even if they are working in separate locations. Similarly, having separate licenses and even having separate financial statements, ie, Profit & Loss Account and Balance Sheet, will not make the establishments separate entities for coverage of labour laws. Here what is important is financial interdependence among the units. You may go through a Supreme Court Verdict attached.
You may also refer L N Gadodia & Sons & Anr Vs Regional Provident Fund Commissioner [(SC) 2011 LLR 1124] which is a case on clubbing establishments for coverage of EPF