While INDIA has moved ahead towards a market driven economy, Strategically
aiming at fiscal stabilization and reorientation; Gujarat is at the helm
of industrialization. A front runner, Gujarat thrives to build an industrial
edifice.
It includes any trade, commerce, manufacture or any adventure or concern
in the nature of trade, commerce or manufacture whether carried on with
or without profit motive or whether actual profit is earned or not. Further
it also includes any transaction, which is incidental, or ancillary to such
trade, commerce, manufacture, adventure or concern and it also includes
any transaction which is incidental or ancillary to commencement or closure
of such trade, commerce.