Section 2(d) in Daman and Diu Value Added Tax Regulation, 2005
(d)"business" includes -(i)any trade, commerce or manufacture,(ii)any adventure or concern in the nature of trade, commerce or manufacture,(iii)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern,(iv)any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, and
