Business is defined by Section 2(9) as including “any trade, commerce

or manufacture or any adventure or concern in the nature of trade,

commerce or manufacture”.
“ ‘ Profession’ involves the idea of an occupation requiring either purely
intellectual skill, or if any manual skill, as in painting and sculpture, or
surgery, skill controlled by the intellectual skill of the of the operator,
as distinguished from an operation which is substantially the
production or sale, or arrangements for the production or sale, of
commodities “ . A person may carry on a profession even as an
individual . All professions are businesses , but all businesses are not
professions. Thus “Business” is a word of wider import than
“Profession”, and “Vocation” is a word of still wider signification than
“Business”. In other words, what does not amount to “Profession”
may amount to “Business” , and what does not amount to “Business”
may amount to “Vocation “. In case law “Partridge v Mallandaine” the
word “Vocation” was held to be analogous to ‘calling’ , a word of wide
signification, meaning the way in which a man passes his life”. A
practice of religion may amount to “Vocation”, and politics may be a
profession. It is not necessary to consider whether a particular activity
amounts to business or profession or vocation, since for the purposes
Contd.