If you manufacture a controlled drug with the intention to sell it, or while believing another intends to sell it, then you commit an offence. Again, if proven that you were manufacturing greater than a trafficable quantity, then the court presumes you possessed the relevant belief or intent to constitute the offence.
You will need to prove otherwise. In addition, if you manufacture precursors or sell them believing they will be made into a controlled drug, then you also commit an offence.
The seriousness of the offences is determined in part by the amount you intended to manufacture and commercial quantities and large commercial quantities attract significant penalties.