Section 2(22) in West Bengal Value Added Tax Act, 2003
(22)"manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes [rearing ] [Substituted w.e.f. 01.08.2006 by S. 12(1) (d) of WB Act XVIII of 2006 for 'printing, rearing'.] of seedlings or plants, and raising of manmade forest or other natural resources like minerals, coal etc. for sale;
