https://www.taxtmi.com/caselaws?id=288181 The Punjab Shops and Commercial Establishments Act, 1958 applies only where premises answer the statutory meaning of a shop or commercial establishment. A shop requires buying, selling, or service activity at the premises, while a commercial establishment requires trade or business carried on there with a direct and intimate connection to the premises. A depot used only as a storehouse and for maintaining accounts, from which goods were taken out for sale elsewhere, does not satisfy either definition. On a strict construction of this penal statute, mere storage and account-keeping without actual commercial dealing at the premises is insufficient, and the wider earlier interpretation was rejected. en-us Mon, 29 Oct 1962 00:00:00 +0530 Mon, 25 May 2020 10:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288181 The Punjab Shops and Commercial Establishments Act, 1958 applies only where premises answer the statutory meaning of a shop or commercial establishment. A shop requires buying, selling, or service activity at the premises, while a commercial establishment requires trade or business carried on there with a direct and intimate connection to the premises. A depot used only as a storehouse and for maintaining accounts, from which goods were taken out for sale elsewhere, does not satisfy either definition. On a strict construction of this penal statute, mere storage and account-keeping without actual commercial dealing at the premises is insufficient, and the wider earlier interpretation was rejected. Case-Laws Indian Laws Mon, 29 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288181