Section 2(i) in The Kerala Value Added Tax Act, 2003
(i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin 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 forest or rearing of seedlings or plants;
