As used in this article the following definitions shall apply: “Commercial establishment” means any commercial or industrial establishment, mill, factory, plant, refinery and any other works in which any chemical substance is manufactured or used as a raw material, catalyst, final product or process solvent for such; however, this term shall not be construed in the administration of this act to include normal farming and timbering activities. “Manufacturing” means producing, formulating, packaging or diluting any substance for commercial sale or resale. “Person” includes, in addition to the entities enumerated in § 32.1-3, the Commonwealth and any of its political subdivisions. “Toxic substance” means any substance, including any raw materials, intermediate products, catalysts, final products, or by-products of any manufacturing operation conducted in a commercial establishment, that has the capacity, through its physical, chemical or biological properties, to pose a substantial risk of death or impairment either immediately or over time, to the normal functions of humans, aquatic organisms, or any other animal.