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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Real estate services classification distinguishes rental leasing from trade sales, clarifying scope for residential, non residential, time share and vacant land.</h1> Classification separates rental and leasing services for residential property from non residential property, specifying covered property types and excluding hotel and similar accommodation services. Trade services categories treat sales of buildings and associated land as trading stock where applicable, and separately classify time share sales and sales of vacant or subdivided land when sold as trading stock, clarifying distinctions between trade sales and disposals of fixed assets.

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