Which among the following cases will be treated as 'manufacturing process' as per the Factories Act, 1948. Your answer should be with the appropriate reasoning. Case II: Rahul runs a motor garage, in which he provides se

Case II In accordance with section 2(k)(i) of the Factories Act, 1948, 'manufacturing process' means 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. The Factories Act, 1948 applies to all factories using power and employing 10 or more workers, and if not using power, employing 20 or more workers on any day of the preceding 12 months. The business of sale of diesel oil, motor spirit, lubricant, servicing of cars and lorries, repairing vehicles and charging batteries with the aid of power, by employing more than 20 workers / labourers amount to manufacturing process, as noted in the case of "Baranagar Service Station v. E.S.I Corporation (1987) 1 L.L.N 912 (Cal) (Divisional Bench) & Labl. C. 302. Thus, servicing and repairing of all types of cars shall be treated as manufacturing process.