manufacturing activity "manufacturing activity" with its grammatical variations and cognate expressions means the making, altering, blending, ornamenting, finishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal and includes the assembly of parts and ship repairing but shall not include any activity normally associated with retail or wholesale trade; ACT 156 - INDUSTRIAL CO-ORDINATION ACT 1975 2. Interpretation.