Section 2(15) in The Bihar and Orissa Excise Act, 1915
(15)"Manufacture" includes -(i)every process whether natural or artificial, by which any [intoxicant] [Substituted by A.L.O. 1937.] is produced or prepared (including the tapping of tari producing trees and the drawing of tari from trees);(ii)redistillation; and(iii)every process for the rectification, flavouring, blending, or colouring of liquor, or for the reduction of liquor for sale;
