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Manufacturing process
Section 2(k) defines the expression ‘manufacturing process’ as any process for-
• making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up,
demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale,
transport, delivery or disposal, or
• pumping oil, water, sewage or any other substance; or
• generating, transforming or transmitting power; or
• composing types for printing, printing by letter press, lithography, photogravure or other similar
process or book binding; or
• constructing, reconstructing, repairing, refitting, finishing or breaking up ships or vessels; or
• preserving or storing any article in cold storage.
In ‘M/s Qazi Noorul Hasan Hamid Hussain Petrol Pump V. Deputy Director, Employees’ State Insurance
Corporation’ – 2003 LLR 476 it was held that the definition ‘manufacturing process’ does not depend
upon and is not correlated with any end product being manufactured out of a manufacturing
process. It includes even repair, finishing, oiling or cleaning process with view to its use, sale, transport,
delivery or disposal. It cannot be restricted an activity which may result into manufacturing something
or production of a commercially different article.The ‘manufacturing process’ cannot be interpreted in
a narrow sense in respect of an act which is meant for the purpose connected with the social welfare.
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Regards
Rajendra
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