https://www.taxtmi.com/caselaws?id=176443 Systematic cargo handling, clearing and forwarding, courier, travel and related services were treated as commercial activity with profit motive, so the appellant's business fell within the expressions "shop" and "commercial establishment". The minimum wages notification applied to the covered class of shops and commercial establishments by reference to the notified category itself, not by examining whether an individual employer already paid above the prescribed minimum. Minimum wages under the Act were treated as a composite statutory wage, so dearness allowance linked to cost of living was not separately payable where the total wage already exceeded the prescribed minimum. The matter was remitted for fresh decision in accordance with these principles. en-us Wed, 04 Aug 1999 00:00:00 +0530 Tue, 22 Dec 2015 17:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176443 Systematic cargo handling, clearing and forwarding, courier, travel and related services were treated as commercial activity with profit motive, so the appellant's business fell within the expressions "shop" and "commercial establishment". The minimum wages notification applied to the covered class of shops and commercial establishments by reference to the notified category itself, not by examining whether an individual employer already paid above the prescribed minimum. Minimum wages under the Act were treated as a composite statutory wage, so dearness allowance linked to cost of living was not separately payable where the total wage already exceeded the prescribed minimum. The matter was remitted for fresh decision in accordance with these principles. Case-Laws Indian Laws Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176443