Manufacturing purposes under lease law require a new commercially distinct article; tyre retreading is repair, not manufacture.

The expression "manufacturing purposes" under Section 106 of the Transfer of Property Act takes its ordinary, popular meaning. A process amounts to manufacture only when it brings about a complete transformation resulting in a new commercially distinct article with a different identity, character, or use. Retreading old tyres does not create a new commercial entity; it merely improves serviceability while the tyre retains its original identity. The process is therefore treated as repair rather than manufacture, and a lease for such use is not a lease for manufacturing purposes. In that situation, thirty days' notice is valid rather than six months' notice.

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Issues: Whether the lease of premises used for retreading tyres was a lease for manufacturing purposes within the meaning of Section 106 of the Transfer of Property Act, so as to require six months' notice for termination.

Analysis: The expression "manufacturing purposes" was held to bear its ordinary popular meaning. A process amounts to manufacture only when it results in a complete transformation producing a new and different commercial article having a distinct identity, character, or use. Retreading old tyres does not create a new commercial entity; the tyre retains its original character and identity, and only its serviceability is improved. The process was therefore treated as akin to repair rather than manufacture, and the finding of the courts below that no manufacturing purpose was involved was upheld.

Conclusion: The lease was not for manufacturing purposes, and thirty days' notice was valid.

Ratio Decidendi: A process is not manufacture for purposes of Section 106 of the Transfer of Property Act unless it brings about a transformation resulting in a commercially distinct article with a new identity.

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