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

State of Gujarat - Subsection

Section 2(1) in Gujarat Sales Tax Act, 1969

(1)"agriculture" with all its grammatical variations and cognate expressions includes horticulture, the raising of crops, grass garden produce, and also grazing; but does not include dairy fanning, poultry farming, stock breeding or the mere cutting of Svood or grass or gathering of fruit;