Nursery - Indian Laws - General

Nursery Two meanings of the term nursery given in the Oxford Dictionary which are relevant here. One of these is : A piece of ground in which young plants or trees are reared until fit for transplantation . Another meaning given, which is not so common, is : a collection of such plants . Any place where young plants are reared and kept is spoken of as a nursery . The keeping and running of a nursery as a business does not generally involve the ordinary processes of cultivation in fields at all. SHRI PURANSINGH M. VERMA VERSUS THE CIT - 2014 (11) TMI 901 - GUJARAT HIGH COURT