Section 2(62)(d) in Cuttack Development Authority (Planning and Building Standards) Regulations, 2001
(d)Commercial Buildings : These shall include any building or part of a building which is used as shop, stores, market for display and sale of merchandise either wholesale or retail, office storage or a service facilities incidental to the sale of merchandise and located in the same building shall be included under this group. These shall include any building or part of a building which is used for transaction of business for the keeping of accounts and records for similar purposes by any Government or local authority or a body corporate, or a company or a person or group of persons.