JUDGMENT

KAILASAM, J. :— These appeals raise the same question of law and may be dealt with together and can be disposed of by a common judgment.

2. Civil Appeal No. 652 of 1976 is filed by the Hyderabad Asbestos Cement Products Ltd. by certificate granted by the High Court of Andhra Pradesh by an order dated 2nd April, 1976. The appellant company is a factory situated at Sanatnagar where Asbestos sheets are manufactured. The company has Zonal Sales Offices in various States and in the State of Andhra Pradesh they have such Zonal Offices at Vijayawada and Vishakhapatnam. We are concerned with the Vijayawada Zonal Office. There are employees in the Zonal Office who do the work of canvassing for the sale of products manufactured in the factory located at Sanatnagar. It is contended that the Zonal Offices are establishments and are not factories and as such do not fall within the scope of the Employees State Insurance Act, 1948. The High Court negatived the contention of the appellant.

3. Civil Appeal No. 900 of 1977 is by a certificate granted by the Andhra Pradesh High Court to the appellants, M/s. Foods, Fats & Fertilisers Ltd., Tadepalligudem, West Godavari District. The appellant