https://www.taxtmi.com/caselaws?id=308486 A premises from which import sales were facilitated, delivery and unloading were supervised, sale proceeds were collected, and remittances were made to foreign principals was treated as a "shop" for the Employees' State Insurance Act notification. Because the Act and notification did not define "shop", the expression was given a liberal construction in line with the welfare purpose of the legislation. The fact that goods were not physically delivered at the premises did not prevent it from being regarded as a trading centre. The establishment was therefore covered by the notification and statutory contributions were payable. en-us Tue, 18 Aug 1987 00:00:00 +0530 Thu, 29 Jun 2023 17:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308486 A premises from which import sales were facilitated, delivery and unloading were supervised, sale proceeds were collected, and remittances were made to foreign principals was treated as a "shop" for the Employees' State Insurance Act notification. Because the Act and notification did not define "shop", the expression was given a liberal construction in line with the welfare purpose of the legislation. The fact that goods were not physically delivered at the premises did not prevent it from being regarded as a trading centre. The establishment was therefore covered by the notification and statutory contributions were payable. Case-Laws Indian Laws Tue, 18 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308486