https://www.taxtmi.com/caselaws?id=294485 In a welfare statute, the term "establishment" was given its ordinary, broad meaning and a race-club conducting organised commercial activity was held to fall within it. The word "shop" in the notifications was also construed expansively to cover a business establishment providing goods or services for consideration, not only a traditional retail outlet; race-clubs were covered on that basis. A chit fund business was similarly held to be a shop because it involved organised services rendered for commission. The Employees' State Insurance Act was therefore held applicable to the concerned race-clubs and chit fund establishment under the notified category of shop. en-us Thu, 31 Jul 2014 00:00:00 +0530 Thu, 26 Jun 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294485 In a welfare statute, the term "establishment" was given its ordinary, broad meaning and a race-club conducting organised commercial activity was held to fall within it. The word "shop" in the notifications was also construed expansively to cover a business establishment providing goods or services for consideration, not only a traditional retail outlet; race-clubs were covered on that basis. A chit fund business was similarly held to be a shop because it involved organised services rendered for commission. The Employees' State Insurance Act was therefore held applicable to the concerned race-clubs and chit fund establishment under the notified category of shop. Case-Laws Indian Laws Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294485