Section 2(6) in The Rajasthan Value Added Tax Act, 2003
(6)"business" includes -(i)any trade, commerce or manufacture; or(ii)any adventure or concern in the nature of trade, commerce or manufacture -whether or not such trade, commerce, manufacture, adventure or concern is carried or with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or(iii)any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or(iv)any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or(v)any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction;
