https://www.taxtmi.com/article/detailed?id=481 The statute's adoption of the factories-definition of manufacturing process, which expressly includes pumping oil, means that dispensing fuel by powered pumps falls within the statutory concept of manufacturing process for the purpose of determining coverage under the employees' insurance law; the literal rule of interpretation applies and definitions from other statutes cannot be imported. en-us Mon, 07 Sep 2009 00:00:00 +0530 Tue, 04 Jan 2011 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=481 The statute's adoption of the factories-definition of manufacturing process, which expressly includes pumping oil, means that dispensing fuel by powered pumps falls within the statutory concept of manufacturing process for the purpose of determining coverage under the employees' insurance law; the literal rule of interpretation applies and definitions from other statutes cannot be imported. Articles Other Topics Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=481