DEMO|

The Maharashtra Value Added Tax Act, 2002.
CHAPTER I : preliminary

Body 2. Definitions

In this Act, unless the context otherwise requires, -

(1) "agriculture" (Omitted w.e.f. 01-07-2017) with all its grammatical variations and cognate expressions, includes 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 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 (4), the expression "forest" means the forest to which the Indian Forest Act, 1927, in its application to the State of Maharashtra, applies; (XXVI of 1927)