4. Provisions relating to shops where more than one business is carried on
Feedback & supportWhere several trades or businesses are carried on in the same shop, and any of those trades or businesses is of such a nature that if it were the only trade or business carried on in the shop, the shop would be exempt from the provisions of section 3, the exemption shall apply to the shop so far as the carrying on of that trade or business is concerned, subject, however, to such conditions as may be prescribed.
shop
“shop” means all directly inter-connected premises or contiguous places used by any person for– (a) exposing goods for sale as part of any controlled business carried on by him; (b) the storage, preparation, processing or manufacture of goods, some or all of which are ordinarily disposed of in the course of any controlled business carried on by him; or (c) any other purpose of a controlled business carried on by him, or, where part only of any premises or places are so used, means that part: Provided that the term “shop” shall not include a restaurant or any bazaar for charitable or public purposes, or any separate room or workshop used exclusively for the storage, preparation, processing or manufacture of goods which are of a description ordinarily disposed of in a substantial quantities otherwise than as part of the business of a controlled business;