https://www.taxtmi.com/caselaws?id=197087 The term "shop" under section 2(27) of the Bombay Shops and Establishments Act, 1948 is construed as premises where goods are sold or services are rendered, together with ancillary places used in connection with that specific business. The extended wording does not bring within the Act every workplace linked to a selling business in general; the word "such" ties the extension back to the opening part of the definition. The availability of a separate notification power to extend the Act, and the exclusion of factories from the definition, support this limited construction. A description in registration papers does not create estoppel or shift the burden in a criminal prosecution. en-us Fri, 29 Oct 1954 00:00:00 +0530 Tue, 26 Dec 2017 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197087 The term "shop" under section 2(27) of the Bombay Shops and Establishments Act, 1948 is construed as premises where goods are sold or services are rendered, together with ancillary places used in connection with that specific business. The extended wording does not bring within the Act every workplace linked to a selling business in general; the word "such" ties the extension back to the opening part of the definition. The availability of a separate notification power to extend the Act, and the exclusion of factories from the definition, support this limited construction. A description in registration papers does not create estoppel or shift the burden in a criminal prosecution. Case-Laws Indian Laws Fri, 29 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197087