Zakaat of dairy farm
In a dairy farm, usually goats, cows, buffaloes, camels, etc. are kept and their milk is sold. As these animals themselves are not sold, their status is that of tools of business. Thus, there is no Zakaat on these animals themselves, but if the income gained by selling their produce, including all other forms of wealth, meets the prescribed criterion of Zakaat, then Zakaat is Compulsory on it.
If animals are sold as well, then the animals come under trade goods and Zakaat is Compulsory on them as well.