Bombay high court judgment

Parantap Chandurkar (Querist) 02 April 2013 This query is : Resolved
The Bombay High Court, in A.F.Ferguson & Co case decided that a firm of chartered accountants was not a business or commercial establishment and the provisions of Bombay Shops & Establishment Act were not applicable to it as the inclusion of CAs in the definition of commercial establishments in the said Act was ultravires the Constitution. The Bombay Provincial Municipal Corporation Act, 1949 includes professionals in the definition of business for imposing local body tax. Are their any judgments of the Supreme Court on this issue?

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