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 III: Fine Law Publishing House is in the business of p

Case III In accordance with section 2(k)(iv) of the Factories Act, 1948, 'manufacturing process' means composing types for printing, printing by letter press, lithography, photogravure or other similar process or book binding. Composing is a necessary part of printing process and hence it is a manufacturing process. It cannot be said that the definition should be confined to the process by which impression is created on the paper and to no other process preceding or succeeding the marking of the impression on the paper to be printed. Everything that is necessary before or after complete process, would be included within the definition of the word manufacturing process. Thus, composing shall be treated as manufacturing process.