(d)"business" includes,-(i)any trade, commerce or manufacture;(ii)any adventure or concern in the nature of trade, commerce or manufacture;(iii)any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern;(iv)any transaction in connection with, or incidental to or ancillary to the commencement or closure of such business;(v)any occasional transaction in the nature of trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, whether or not trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction.
