(a)"manufacture" in relation to salt includes collection, removal, preparation, steeping, evaporation, boiling or any one or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence; and the word `manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of a salt but also any person who engages in its production or manufacture on his own account if the salt is intended for sale.
