HELD : (1) The question whether respondent No. 1-firm is a commercial establishment must naturally depend upon the definition of that expression and the definition of cognate expressions which are contained in the Act. The definition of "commercial establishment" contained in sec.2(4) of the Act may be simplified by restating it in separate clauses as follows : (1) Commercia! • Establishment ln_eans five different kinds of establishtne"nts ; commercial, industrial, trading, banking or insurance ; (2) Commercial Establishment means an establishment or admin!strative service in which the persons employed are mainly engaged in office work ; (3) Commercial Establishment means • a hotel, restaurant, boarding or eating house, a cafe or any other refreshment house ; (4) Commercial Establishment means a theatre or any other place of public atnusement or entertainment ; and (5) Commercial Establishment includes such other establishment as the Government may, by notification in the Gazette. declare to be a commercial establishment for the purposes of the Act. Commercial Establishment does not include a factory to which any of the• provisions of the Factories Act, 1948 apply. Section 2(8) defines 'establishment' to mean a shop or a commercial establishment. The definition of shop contained in sec. 2(15) shows that in order that an establishment can be regarded as a shop it is necessary that some trade or business must be carried on there or some • service must be rendered to 'customers'. The expression 'shop also includes offices, warehouses, store rooms or godowns which are used in connection with the trade or business· [30H ; 603H, 605A, D-G].