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

State of Maharashtra - Subsection

Section 2(5)(b) in The Maharashtra Municipal Corporations Act, 1949

(b)any transaction in connection with, or incidental or ancillary to, such trade, commerce, profession, consumption, manufacture, adventure or concern, whether or not such transaction is in respect of capital assets and whether or not it is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such transaction, and whether or not, there is any volume, frequency, continuity or regularity in such transaction;