Section 2(1)(d) in The Delhi Value Added Tax Act, 2004

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NCT Delhi - Subsection

Section 2(1)(d) in The Delhi Value Added Tax Act, 2004

(d)"business" includes-

(i)[ the provision of any services, but excluding the services provided by an employee;] [Substituted by Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]

(ii)any trade, commerce or manufacture;

(iii)any adventure or concern in the nature of trade, commerce or manufacture;

(iv)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and

(v)any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, whether or not such service, trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern.

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NCT Delhi - Subsection

Section 2(1)(d) in The Delhi Value Added Tax Act, 2004