To constitute the business , the words “carrying on”[carried on in section 2(c) of PVAT] requires something more than merely buying selling or buying. Whether a person carries on business in a particular commodity depends upon volume, frequency, continuity and regularity of transactions of sale and purchase and the transactions must ordinarily be entered into with profit motive. Where main activity of school is to impart education the incidental activity of providing uniform can not be held to be business [Para 4] – Lawrence School Sanawar (2015) 52 PHT 24 (HPTT)