CHIEF COMMISSIONER, DELHI AND ORS. vs FEDERATION OF INDIAN CHAMBERS OF COMMERCE ANDINDUSTRY, NEW

The Supreme Court held that the respondent's premises qualify as a 'commercial establishment' under Section 2(5) of the Delhi Shops and Establishments Act, 1954, as the activities conducted are systematic business activities, regardless of profit distribution. The Court clarified that the definition of 'commercial establishment' encompasses any premises where trade, business, or profession is carried on, and the previous ruling in Management of the Federation of Indian Chambers of Commerce and Industry v. Sri R. K. Mittal was upheld. The appeal was allowed, confirming the High Court's decision was incorrect.