As per case facts, employee unions challenged the exclusion of compensatory allowances from overtime wage calculation. The Central Administrative Tribunal dismissed their applications, but the High Court set aside the ... Tribunal's order, leading the Union of India to appeal to the Supreme Court. The question arose whether compensatory allowances like HRA, TA, CWA, and SFA should be included in 'ordinary rate of wages' for overtime calculation under Section 59(2) of the Factories Act. Finally, the High Court opined that Section 59(2) defines 'ordinary rate of wages' as basic wages plus allowances, with specific exclusions. Executive instructions cannot add exclusions not contemplated by the Legislature. An interpretation restricting worker benefits under the Act must be avoided. The Supreme Court upheld this view, dismissing the appeals.