Commnr. Of Central Excise vs M/S. G. Dayaram & Co

The Supreme Court held that a 'race-club' does not fall under the definition of 'shop' as per Section 1(5) of the Employees’ State Insurance Act, 1948. The Court found that the term 'shop' is not defined in the ESI Act or the relevant notifications, and in common parlance, a racing club is not considered a shop. The judgment in Employees State Insurance Corporation v. Hyderabad Race Club (2004) 6 SCC 191 was referred for reconsideration by a larger bench, and until then, no demands shall be raised against the appellant-clubs.