In this Act, unless there is anything repugnant in the subject or context, -

(c) "business" includes, -

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

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