Research and Development,	9 Months Ended
Dec. 31, 2014
Research and Development
Research and Development	Note 14 – Research and Development Lease of Agricultural Land On December 14, 2011, the Company through Stevia Ventures Corporation (“Stevia Ventures”) entered into a Land Lease Agreement with Vinh Phuc Province People's Committee Tam Dao Agriculture & Industry Co., Ltd. (“Tam Dao”) pursuant to which Stevia Ventures has leased l0 hectares of land (the “Leased Property”) for a term of five (5) years from the date of signing expiring December 14, 2016. The Company has begun development of a research facility on the Leased Property and has prepaid (i) the first year lease payment of $30,000 and (ii) the six month lease payment of $15,000 as security deposit, or $45,000 in aggregate upon signing of the agreement. On December 31, 2014 the Company through Stevia Ventures Corporation (“Stevia Ventures”) and Tam Dao memorialized the termination of the Land Lease Agreement and the understanding that total payment of $45,000 paid as the full consideration for its lease obligation under the lease. Supply and Cooperative Agreement – Guangzhou Health Technology Development Company Limited Entry into Supply Agreement On February 21, 2012, the Company entered into a Supply Agreement (the "Supply Agreement") with Guangzhou Health China Technology Development Company Limited, a foreign-invested limited liability company incorporated in the People's Republic of China (the "Guangzhou Health"). Under the terms of the Supply Agreement, the Company will sell dry stevia plant materials, including stems and leaves ("Product") exclusively to Guangzhou Health. For the first two years of the agreement, Guangzhou Health will purchase all Product produced by the Company. Starting with the third year of the agreement, the Company and Guangzhou Health will review and agree on the quantity of Product to be supplied in the forthcoming year, and Guangzhou Health will be obliged to purchase up to 130 percent of that amount. The specifications and price of Product will also be revised annually according to the mutual agreement of the parties. The term of the Supply Agreement is five years with an option to renew for an additional four years. Entry into Cooperative Agreement On February 21, 2012, the Company also entered into Cooperative Agreement (the “Cooperative Agreement”) with Guangzhou Health Technology Development Company Limited. Under the terms of the Cooperative Agreement, the parties agree to explore potential technology partnerships with the intent of formalizing a joint venture to pursue the most promising technologies and businesses. The parties also agree to conduct trials to test the efficacy of certain technologies as applied specifically to the Company's business model as well as the marketability of harvests produced utilizing such technologies. Guangzhou Health will share all available information of its business structure and technologies with the Company, subject to the confidentiality provisions of the Cooperative Agreement. Guangzhou Health will also permit the Company to enter its premises and grow-out sites for purposes of inspection and will, as reasonably requested by the Company, supply without cost, random samples of products and harvests for testing. Product Agency Agreement On August 17, 2013, Stevia Technew entered into a Product Agency Agreement (the "Agency Agreement") with SC Agrofood Company Ltd, a foreign limited liability company incorporated in Vietnam (the "SAF"). Under the terms of the Agreement, Stevia Technew engages SAF to be its agency to grow, supply and sell the Products in the name of SAF on behalf of Stevia Technew for the initial term of one year with an automatic renewal of additional one year unless either party notifies the other party. Stevia Technew shall be responsible for all the expenses arising under the Agency Agreement in the Territory, including planting, exportation, agency, storage, transportation, sales commission, bank charges, and other fees acknowledged and approved by Stevia Technew based on official invoices presented by SAF, and reimburse where in cases said costs are prepaid by SAF with prior written acknowledgement and agreement by Stevia Technew.

Research and Development,

9 Months Ended

Dec. 31, 2014

Note 14 – Research and Development

Lease of Agricultural Land

On December 14, 2011, the Company through Stevia Ventures Corporation (“Stevia Ventures”) entered into a Land Lease Agreement with Vinh Phuc Province People's Committee Tam Dao Agriculture & Industry Co., Ltd. (“Tam Dao”) pursuant to which Stevia Ventures has leased l0 hectares of land (the “Leased Property”) for a term of five (5) years from the date of signing expiring December 14, 2016.

The Company has begun development of a research facility on the Leased Property and has prepaid (i) the first year lease payment of $30,000 and (ii) the six month lease payment of $15,000 as security deposit, or $45,000 in aggregate upon signing of the agreement.

On December 31, 2014 the Company through Stevia Ventures Corporation (“Stevia Ventures”) and Tam Dao memorialized the termination of the Land Lease Agreement and the understanding that total payment of $45,000 paid as the full consideration for its lease obligation under the lease.

Supply and Cooperative Agreement – Guangzhou Health Technology Development Company Limited

Entry into Supply Agreement

On February 21, 2012, the Company entered into a Supply Agreement (the "Supply Agreement") with Guangzhou Health China Technology Development Company Limited, a foreign-invested limited liability company incorporated in the People's Republic of China (the "Guangzhou Health").

Under the terms of the Supply Agreement, the Company will sell dry stevia plant materials, including stems and leaves ("Product") exclusively to Guangzhou Health. For the first two years of the agreement, Guangzhou Health will purchase all Product produced by the Company. Starting with the third year of the agreement, the Company and Guangzhou Health will review and agree on the quantity of Product to be supplied in the forthcoming year, and Guangzhou Health will be obliged to purchase up to 130 percent of that amount. The specifications and price of Product will also be revised annually according to the mutual agreement of the parties. The term of the Supply Agreement is five years with an option to renew for an additional four years.

Entry into Cooperative Agreement

On February 21, 2012, the Company also entered into Cooperative Agreement (the “Cooperative Agreement”) with Guangzhou Health Technology Development Company Limited.

Under the terms of the Cooperative Agreement, the parties agree to explore potential technology partnerships with the intent of formalizing a joint venture to pursue the most promising technologies and businesses. The parties also agree to conduct trials to test the efficacy of certain technologies as applied specifically to the Company's business model as well as the marketability of harvests produced utilizing such technologies. Guangzhou Health will share all available information of its business structure and technologies with the Company, subject to the confidentiality provisions of the Cooperative Agreement. Guangzhou Health will also permit the Company to enter its premises and grow-out sites for purposes of inspection and will, as reasonably requested by the Company, supply without cost, random samples of products and harvests for testing.

Product Agency Agreement

On August 17, 2013, Stevia Technew entered into a Product Agency Agreement (the "Agency Agreement") with SC Agrofood Company Ltd, a foreign limited liability company incorporated in Vietnam (the "SAF").

Under the terms of the Agreement, Stevia Technew engages SAF to be its agency to grow, supply and sell the Products in the name of SAF on behalf of Stevia Technew for the initial term of one year with an automatic renewal of additional one year unless either party notifies the other party. Stevia Technew shall be responsible for all the expenses arising under the Agency Agreement in the Territory, including planting, exportation, agency, storage, transportation, sales commission, bank charges, and other fees acknowledged and approved by Stevia Technew based on official invoices presented by SAF, and reimburse where in cases said costs are prepaid by SAF with prior written acknowledgement and agreement by Stevia Technew.

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

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