https://www.taxtmi.com/caselaws?id=171680 A doctor's dispensary is not a "commercial establishment" under section 2(4) of the Bombay Shops and Establishments Act, 1948 merely because it employs staff or operates from a dispensary. Reading the definition with the Act as a whole, the Court applied noscitur a sociis to hold that "business, trade or profession" refers to activities carried on in a commercial manner as organised units of work and employment. A liberal profession such as medicine falls within the provision only if its organisation and mode of working show the character of a trade or business. On the facts stated, the dispensary did not satisfy that test and the conviction under section 52(e) read with section 62 was unsustainable. en-us Thu, 02 May 1968 00:00:00 +0530 Wed, 29 Jul 2015 10:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171680 A doctor's dispensary is not a "commercial establishment" under section 2(4) of the Bombay Shops and Establishments Act, 1948 merely because it employs staff or operates from a dispensary. Reading the definition with the Act as a whole, the Court applied noscitur a sociis to hold that "business, trade or profession" refers to activities carried on in a commercial manner as organised units of work and employment. A liberal profession such as medicine falls within the provision only if its organisation and mode of working show the character of a trade or business. On the facts stated, the dispensary did not satisfy that test and the conviction under section 52(e) read with section 62 was unsustainable. Case-Laws Indian Laws Thu, 02 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171680