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THE KERALA VALUE ADDED TAX ACT, 2003
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Body 2. Definitions

In this Act, unless the context otherwise requires,-

(ib)."Agriculture" with all its grammatical variations and cognate expressions, includes or floriculture, horticulture, the raising of crops, grass or garden produce, and also grazing; but does not include dairy, farming, poultry farming, stock breeding, the mere cutting of grass, gathering of fruit, raising of man made forest or rearing of seedling or plants;