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Is an association of flat owners, which is formed to look after the welfare and common interests of the flat owners/residents, a shop or a commercial establishment?

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Is an association of flat owners, which is formed to look after the welfare and common interests of the flat owners/residents, a shop or a commercial establishment?

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: Such an association, which is only for the benefit of its members and which is neither carrying on any trade or business nor rendering any services to outsiders, will not come within the definition of the term “shop” or “commercial establishment”.

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