The case contains an account of a dispute between the mill owners' association and the state government in regard to the linking of the dearness allowance with the latest series based to the cost of living index prepared by the Labour Bureau, Simla. It highlights the various aspects connected with the payment of D.A. such as its rationale principle of neutralization the basis of family enquiry surveys undertaken by the government and the effect of these on the profitability of the industry.