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The Employees Provident Fund ... vs Manoj K on 6 November, 2014

4. The issue raised in this Writ Petition is covered in favour of the petitioner by the judgment of a Division Bench of this Court in Employees Provident Fund Organisation and another Vs. Manoj.K. and another (ILR (Kerala) 2015 (1) 293) in which this Court held that the raw material procured by the lessee after the transfer of establishment by way of lease arrangement and processed to finish goods would not fall under the term 'assets' employed in Section 17B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. Paragraph 9 of the judgment reads thus :-
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