Section 2(1)(c) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(c)"business" includes, -(i)any trade, commerce, manufacture, 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 profit and whether or not any profit accrues therefrom; and(ii)any transaction in connection with or ancillary to such trade, commerce, manufacture, adventure or concern;