Section 5(e) in Industrial Development Scheme for Jammu and Kashmir, 2017
(e)"Manufacturing Activity" means 'an activity which brings about a change in non-living physical object or article or thing (i) resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or (ii) bringing into existence of a new and distinct object, article or thing with a different chemical composition or integral structure.
