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THE GOA VALUE ADDED TAX ACT 2005
CHAPTER I

Body 2. Definition.-

In this Act, unless the context otherwise requires,-

(a). "Agriculture" (omitted w.e.f. 01-07-2017) with all its grammatical variations and cognate expressions, includes 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 wood or grass, gathering of fruit, raising of man-made forests or rearing of seedlings or plants;

Explanation.- For the purposes of this clause and clause (d), the expression "forest" means the forest to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its application to the State of Goa, applies;