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[Cites 0, Cited by 0] [Section 2(5)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(5)(a) in West Bengal Value Added Tax Act, 2003

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