Which Factory Act Or Shops & Establishments Act Does A Car Showroom Come Under?

I also find that the original Rajasthan HC and Mumbai HC has held different view on the matter. But the case i have quoted has referred to both of them and stated why their views do not hold true.
so now, whats the latest of the judgement ?
Has SC made any judgement on this ?

The SC has held the following process as manufacturing ,
1-Garbling if pepper and curing of ginger (1961)
2-Collecting /storing/processing of tobacco leaves(1969)
3 -Transforming electrical energy from high to low potential and transmitting.(1967)
No new product is made in the above cases.
There are so many High Court decisions in the above lines which shows that new products need not be made due to the process. What new products are made when water or petrol or other liquids are pumped and distributed?
Last July the Bombay HC had held that IT process is manufacturing acivity.
Varghese Mathew

I think these are also explained in the judgement
I don't know about the last one. I can't see why it will be mfg. I need to search the judgement and read.
The reason why pumping of oil is considered manufacturing is that by pumping the oil, you are converting it from an unusually state (underground locked in rocks) to an useable state. See both Of the judgements I referred to says that fuel pump selling petrol is not a factory and that the sec refers to refineries or extraction of oil
So I guess, the matter remains a point of contention.

Sorting coconuts and packing it in bags,stitching old gunny bags are manufacturing processes.
Varghese Mathew

Dear Friends,
In this forum, very few discussions are there which are interesting to read. This discussion is one of the interesting one. Thanks to every one who participated in this discussion.
Dear Saswata ji
The judgment is attached herewith.

Dear friends,
If we go deeper there are so many activities which are covered as a"Factory" in different context and Acts. Some such are listed in the attachment.
Reg. the Software co. as Factory under Factories Act and ESI some views expressed are given in the attachment which are worth noting.