Section 3(20) in The United Provinces Excise Act, 1910
(20)"manufacture" includes every process, whether natural or artificial, by which any intoxicant is produced or prepared, and also redistillation and every process for the rectification, flavouring, blending or colouring of liquor;[(20-a) "cultivation" with its grammatical variations, means the raising of a plant from seeds and includes the tending or protecting of a plant during its growth;] [Inserted by U.P. Act 23 of 1970, Section 2.]
