2. Amendment of Section 2 of Assam Act XIX of 1967.

{
    "act_title": "THE ASSAM PURCHASE TAX (AMENDMENT) ACT, 1977",
    "act_slug": "assam-purchase-tax-amendment-act-1977",
    "section_label": "Section",
    "section": {
        "number": "2",
        "title": "2. Amendment of Section 2 of Assam Act XIX of 1967.",
        "chapter": null,
        "content": "In Section 2 of the principal Act, after clause (1), the following shall be inserted as clause (1A), namely:--\n\"(1A) \"Business\" includes-\n(i) any trade, commerce or manufacture or 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 the motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;\"",
        "footnote": "",
        "is_definition": false,
        "sort_order": 20
    },
    "prev_section": "1",
    "next_section": "21"
}