Manufacturing process under the Factories Act includes vehicle servicing, but not incidental retail pumping of petrol or diesel.

Section 2(k) of the Factories Act, 1948 was construed to give independent force to the words "washing", "cleaning", "oiling" and similar expressions, so vehicle servicing activities at a service station done to make vehicles fit for use, transport or delivery were treated as a manufacturing process. By contrast, incidental retail pumping of petrol or diesel for sale was held not to be a manufacturing process, because pumping is covered only where it is the substantive industrial activity and not merely ancillary to supply.

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Issues: (i) Whether the activities of washing, cleaning, oiling and lubricating vehicles at a service station fall within the definition of "manufacturing process" under the Factories Act, 1948; (ii) Whether the sale-oriented pumping of petrol or diesel at a petrol pump is a "manufacturing process" under the Factories Act, 1948.

Issue (i): Whether the activities of washing, cleaning, oiling and lubricating vehicles at a service station fall within the definition of "manufacturing process" under the Factories Act, 1948.

Analysis: The definition of "manufacturing process" in section 2(k) was read as containing independent expressions, including washing, cleaning and oiling, rather than treating those words as controlled only by the later phrase "otherwise treating or adapting". The Court applied the plain meaning of the provision and held that where such activities are done to make vehicles fit for use, transport or delivery, they answer the statutory description of a manufacturing process. As the Act is a welfare legislation, the interpretation adopted was one that advanced worker protection without doing violence to the language used.

Conclusion: The service-station activities of washing, cleaning, oiling and lubricating vehicles are a manufacturing process; the finding is against the assessee.

Issue (ii): Whether the sale-oriented pumping of petrol or diesel at a petrol pump is a "manufacturing process" under the Factories Act, 1948.

Analysis: The Court distinguished ordinary retail pumping of petrol or diesel for customers from pumping oil as a principal industrial activity. It held that the statutory expression covers pumping of oil where that is the substantive activity, such as pumping from wells or refineries, but not the incidental pumping involved in supply of petrol or diesel by a dealer for sale. The activity in the present case was treated as casual and ancillary to sale, not as an independent manufacturing process.

Conclusion: The sale-oriented pumping of petrol or diesel is not a manufacturing process; the finding is in favour of the assessee.

Final Conclusion: The challenge succeeded only in part: the conviction could not be disturbed insofar as it related to the service station, but the conclusion against the petrol pump activity was set aside.

Ratio Decidendi: Under section 2(k) of the Factories Act, 1948, the words expressly enumerating processes such as washing, cleaning and oiling have independent force, and vehicle servicing for use, transport or delivery is a manufacturing process; however, incidental retail pumping of petrol or diesel for sale is not such a process unless pumping itself is the substantive industrial activity.

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