Section 2(10) in Sikkim Urban and Regional Planning and Development Act, 1998
(10)"Commerce" means the carrying on of any trade, business or profession, sale or exchange of goods of any type whatsoever, and includes the running of, with a view to making profit, hospitals or nursing homes, infirmaries, educational institutions and also hotels, restaurants and boarding houses not attached to any educational institution, sarais and "commercial" shall be construed accordingly;
