Dr. M.M. Hassan vs T.C. Mohammed on 25 January, 1994
"I do not find any reason to differ from the observation made by the eminent Judges who decided the case in Sethuamma Menon v. Meenakshi Amma, 1966 KLT 665 : (AIR 1967 Ker 88). With respect I agree with the view that was taken there that the expression 'trade or business' should be interpreted as carrying a commercial activity and not the practice of professon'."