Section 2(5) in West Bengal Town and Country (Planning and Development) Act, 1979
(5)"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, nursing homes, infirmaries, educational institutions as also hotels, restaurants, boarding houses not attached to any educational institution and sarais; and the expression "commercial" shall be construed accordingly;
