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[Cites 0, Cited by 0] [Section 2] [Entire Act]

State of Goa - Subsection

Section 2(a) in The Goa Value Added Tax Act, 2005

(a)"agriculture" 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;