Section 2(4) in The M.P. Shops and Establishments Act, 1958
(4)"Commercial establishment" means an establishment which carries on any business, trade or profession or any work in connection with, or incidental or ancillary to, any business, trade or profession and includes :-(a)[ a society registered or deemed to have been registered under the [Madhya Pradesh Societies Registration Act, 1959 (1 of 1960)] [Substituted by M.P. Act No. 19 of 1967.] and a charitable or other trust, whether registered or not, which carries on whether for gain or not, any business, trade or profession or work in connection with or incidental or ancillary to such business, trade or profession;](b)an establishment which carries on the business of advertising, commission agency, forwarding or commercial agency or which is a clerical department of a factory or of any industrial or commercial undertaking;(c)an insurance company, joint stock company, bank, broker's office and exchange,but does not include a factory, shop, residential hotel, restaurant, eating-house theatre or other place of public amusement or entertainment;
