Section 2(8A)(d) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(d)a society, club or other association of persons (whether incorporated or not) which, whether while carrying on business or not, imports, buys, sells, supplies, or distributes goods whether for on behalf of its members or not, for cash or for deferred payment or, for commission, remuneration or otherwise,