Section 2(4) in Jammu and Kashmir Shops and Establishments Act, 1966
(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)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;(b)an insurance company, joint stock company, bank, brokers office and exchange, but does not include factory, shop, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment;
