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The Gujarat Value Added Tax Act, 2003
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 grazing; but does not include dairy farming, poultry farming, stock breeding or the mere cutting of wood or grass or gathering of fruits;