As per shops and establishment act how many CL/SL & PL can be allotted to employees in a calendar year?

Can anyone guide me, As per shops and establishment act how many CL/SL & PL can be allotted to employees in a calendar year?
My company is giving 15 CL/SL & 21 PL.

Also calculation of LWP should be on basic or or gross salary of the month.
kindly advice.

Act relating to service conditions of employees in the Shops and Commercial Establishments is a state act and hence each state will have separate Act in respect of employees therein. Therefore, you may have to refer to your state Shops and Commercial Establishments Act to get an ide about the permissible leaves.

Leave without Pay is deducted pro rate of the total fixed salary. Normally that will be the gross salary.

I assume you are in Maharashtra.
Your company is giving you a good deal.
As per shop & establishment act, you are eligible for 8 casual leaves. There is no provision for sick leave

PL is 5 Days (for every 60 days worked) or 18 Days (for every 240 days worked)