25 . In my opinion, the Certifying Officer and Regional Labour Commissioner, before holding that the 'Head Office' of the B.E.L., Bangalore, is covered under the Act, should have applied the tests laid down by the Apex Court in Associated Cement case and other subsequent decisions and without doing so, could not have come to the conclusion that the Head Office of the petitioner-Company is also covered under the Industrial Employment (Standing Orders) Act, by merely relying upon the observations made by this Court in Karnataka Agro Industries Corporation Employees' Association's case, supra, without even finding out whether the factual matrix in the said decision is the same as in the instant case. As observed by the Supreme Court in Associated Cement’s case that "it is perhaps impossible to lay down any one test as an absolute and invariable test for all cases. The real purpose of those tests is to find out the true relation between the parts, branches, units etc., if in their true relation they constitute one integrated whole. We say that the establishment is one, if on the contrary they do not constitute one integrated whole, each unit in them a separate unit. How the relations between the units will be judged must depend on the facts proved…"
