Section 2(9)(b) in The Gujarat Value Added Tax Act, 2003
(b)"To cultivate personally" means to cultivate on one's own account-(i)by one's own labour, or(ii)by the labour of one's own family, or(iii)By servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family.