2. Definitions - In this Act, unless the context otherwise requires,-

(c) "business" includes -

(i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and

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