https://www.taxtmi.com/caselaws?id=168880 To attract the six months' notice rule under section 106 of the Transfer of Property Act, the tenant had to prove that manufacturing was the dominant purpose of the lease. The expression "manufacturing purposes" was given its ordinary meaning of making or fabricating a new and different article by labour or mechanical power. On the evidence, the premises were mainly used for storage, repair, reconditioning and sale of disposal vehicles, with any manufacture of spare parts only incidental. The tenancy was therefore not established as a manufacturing tenancy, and the month's notice terminating it was not invalid. en-us Fri, 15 Sep 1972 00:00:00 +0530 Mon, 19 Jan 2026 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168880 To attract the six months' notice rule under section 106 of the Transfer of Property Act, the tenant had to prove that manufacturing was the dominant purpose of the lease. The expression "manufacturing purposes" was given its ordinary meaning of making or fabricating a new and different article by labour or mechanical power. On the evidence, the premises were mainly used for storage, repair, reconditioning and sale of disposal vehicles, with any manufacture of spare parts only incidental. The tenancy was therefore not established as a manufacturing tenancy, and the month's notice terminating it was not invalid. Case-Laws Indian Laws Fri, 15 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168880