What is the Islamic ruling with regards to smoking, manufacturing and selling cigarettes? 

Answer

It is Makrooh (undesirable) to smoke due to the foul smell, wastage of money and potential harm that it may cause. Nevertheless, one who smokes should take special care to clean his mouth before going to the Masjid.

As for manufacturing and selling cigarettes - it is permissible but undesirable. 

[Fatawaa Mahoodiya Vol 18 Page 388 & 397]

And Almight Allah knows best.

Yusuf Moosagie