2: Definitions:

In this Act, unless the context otherwise requires-

(6) "Business" includes:

(a) any trade, commerce or manufacture; or

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

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

(d) 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, whether or not such 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 trade, commerce, manufacture, adventure or concern; or

(e) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period); and

(f) Any transaction of buying, selling or supplying plant, machinery, raw materials, processing material, packing material, empties, consumable stores, waste or by-products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern or works contract or lease but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods;