As per act it says 8 hours or 48 hours working per week. Is this working time including breaks or excluding breaks for manufacturing factory in Uttar Pradesh . in which act and rules, it is defined. please give clarification.
From India, Delhi
It is working hours, it does not include breaks. You can also find it in Factory Act, the section wise input is written herein below
No adult worker shall .be required or allowed . to-work in a factory for more than forty-eight hours in any week.¬ Sec. 51.
No adult worker shall be required or allowed to work in a factory for more than nine hours in any working day. The daily maximum may be exceeded with the previous approval of the Chief Inspector, to facilitate change of shifts.-Sec. 54.

From India, Ahmadabad
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