In this Act, unless the context otherwise requires,-

2(d). "business" includes-

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

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

(iii) any transaction in connection with, or incidental or ancillary to, the commencement or closure of such business;