Section 2(14)(ii) in Andhra Pradesh Municipalities Act, 1965
(ii)Whereon twenty or more workers are working or were working and in any part of which a manufacturing process is being carried on without the aid of power or is ordinarily so carried on; but does not include a mine subject to the operation of the Mines Act, 1952 (Central Act 35 of 1952) or a railway running shed;