https://www.taxtmi.com/caselaws?id=173970 Coverage under the Employees' State Insurance Act depends on a notification issued under Section 1(5), not on automatic inclusion of all establishments. The term "shop" is undefined in the Act and notification, so it must be read in its ordinary commercial sense; on that approach, a club is not ordinarily treated as a shop. The broader meaning of "industry" used in another statute cannot be imported, because statutory definitions are context-specific and transferable only where enactments are in pari materia. On that basis, a turf club is prima facie not a shop within the Act or the notification, and the earlier contrary view required reconsideration by a larger Bench. en-us Tue, 28 Apr 2009 00:00:00 +0530 Fri, 25 Sep 2015 16:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173970 Coverage under the Employees' State Insurance Act depends on a notification issued under Section 1(5), not on automatic inclusion of all establishments. The term "shop" is undefined in the Act and notification, so it must be read in its ordinary commercial sense; on that approach, a club is not ordinarily treated as a shop. The broader meaning of "industry" used in another statute cannot be imported, because statutory definitions are context-specific and transferable only where enactments are in pari materia. On that basis, a turf club is prima facie not a shop within the Act or the notification, and the earlier contrary view required reconsideration by a larger Bench. Case-Laws Indian Laws Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173970