Section 2(2A)(d) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(d)any transaction in connection with, or incidental or ancillary to, the commencement or closure of such trade, commerce, profession, consumption, manufacture, venture or concern, whether or not such transaction is affected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction.