s 40 Interpretation
For the purposes of this Chapter— “agricultural produce” means products of agriculture, fisheries or marine products grown, cultured, reared, captured or extracted in Malaysia which are in their raw form, fresh, alive or dead and includes extractions thereof; “company” includes an agro-based co-operative society, an Area Farmers’ Association, a Federal Farmers’ Association, a State Farmers’ Association, an Area Fishermen’s Association, a Federal Fishermen’s Association, a State Fishermen’s Association and a sole proprietorship, partnership or association solely engaged in agriculture; “gross income” means gross income calculated at free-on-board value of the agricultural produce or products manufactured exported in Malaysia that are exported; “trading company” means a company whose primary activity is the trade in and exporting of agricultural produce or manufactured products which are purchased from farm producers or manufacturers in Malaysia.