Section 2(3)(l) in Punjab General Sales Tax Act, 1948

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State of Punjab - Subsection

Section 2(3)(l) in Punjab General Sales Tax Act, 1948

(l)[ "Trade" includes :- [Inserted by Punjab Act 34 of 1973 dated 10.7.1973.]

(i)any trade, commerce or manufacture for any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and

(ii)any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, adventure or concern]

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State of Punjab - Subsection

Section 2(3)(l) in Punjab General Sales Tax Act, 1948