Section 2(2b) in Karnataka Tax on Entry of Goods Act, 1979
(2b)[ business includes any trade, commerce or manufacture or 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 a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern.] [Inserted by Act 15 fo 1992 w.e.f.1-5-1992]
