https://www.taxtmi.com/caselaws?id=307148 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. en-us Mon, 19 Aug 1991 00:00:00 +0530 Wed, 22 Mar 2023 11:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307148 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. Case-Laws Indian Laws Mon, 19 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307148