https://www.taxtmi.com/caselaws?id=170212 A lease of land used for a flour mill was held to be a lease for manufacturing purposes because wheat was processed into flour, a distinct commodity with a different name, character and use. Applying the settled test of manufacture, the Court treated the transformation of the original commodity into a new end product as sufficient to attract section 106 of the Transfer of Property Act. As a result, the shorter one-month notice was invalid; the lease required the statutory notice applicable to manufacturing leases, and the suit for ejectment failed. en-us Fri, 20 Nov 1981 00:00:00 +0530 Wed, 20 May 2015 15:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170212 A lease of land used for a flour mill was held to be a lease for manufacturing purposes because wheat was processed into flour, a distinct commodity with a different name, character and use. Applying the settled test of manufacture, the Court treated the transformation of the original commodity into a new end product as sufficient to attract section 106 of the Transfer of Property Act. As a result, the shorter one-month notice was invalid; the lease required the statutory notice applicable to manufacturing leases, and the suit for ejectment failed. Case-Laws Indian Laws Fri, 20 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170212