Section 2(2A)(c) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(c)any occasional transaction in the nature of such trade, commerce, profession, consumption, manufacture, venture or concern involving import, purchase or sale of goods in the municipal area, whether or not there is any volume, frequency, continuity or regularity to such transaction and whether or not such transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction;