https://www.taxtmi.com/caselaws?id=87636 A clearing and forwarding establishment performing stevedoring, document-processing and related commercial services is treated as a "shop" for the purposes of an Employees' State Insurance notification when the statutory context calls for a liberal construction. The term is not confined to premises where goods are bought and sold; it extends to establishments carrying on systematic commercial activity and customer service. The presence of other listed establishments, such as hotels and restaurants, does not narrow that meaning or require exhaustive enumeration of similar businesses. On that analysis, the appellant's establishment falls within the notification and the Act applies. en-us Wed, 19 Aug 1992 00:00:00 +0530 Fri, 27 Jan 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87636 A clearing and forwarding establishment performing stevedoring, document-processing and related commercial services is treated as a "shop" for the purposes of an Employees' State Insurance notification when the statutory context calls for a liberal construction. The term is not confined to premises where goods are bought and sold; it extends to establishments carrying on systematic commercial activity and customer service. The presence of other listed establishments, such as hotels and restaurants, does not narrow that meaning or require exhaustive enumeration of similar businesses. On that analysis, the appellant's establishment falls within the notification and the Act applies. Case-Laws Indian Laws Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87636