https://www.taxtmi.com/caselaws?id=281074 A profession carried on through personal skill and intelligence is distinct from a commercial activity, and a private medical practice does not, by that character alone, become a commercial establishment. Applying that settled distinction, the Bombay HC held that the amendment to Section 2(4) of the Bombay Shops and Establishments Act, 1948, could not validly bring medical practitioners within the definition of "commercial establishment". The amendment was therefore unconstitutional to that extent and was struck down. en-us Thu, 10 Jul 2014 00:00:00 +0530 Sat, 01 Jun 2019 20:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281074 A profession carried on through personal skill and intelligence is distinct from a commercial activity, and a private medical practice does not, by that character alone, become a commercial establishment. Applying that settled distinction, the Bombay HC held that the amendment to Section 2(4) of the Bombay Shops and Establishments Act, 1948, could not validly bring medical practitioners within the definition of "commercial establishment". The amendment was therefore unconstitutional to that extent and was struck down. Case-Laws Indian Laws Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281074