P. C. CHERIYAN vs BARFI DEVI

The Supreme Court held that a lease for the business of retreading tyres does not qualify as a lease for 'manufacturing purposes' under Section 106 of the Transfer of Property Act, 1882. The Court clarified that 'manufacture' implies a transformation resulting in a new and distinct article, which is not the case with retreading, as the original tyre retains its identity. Consequently, the 30-day notice given by the plaintiff to terminate the tenancy was valid, affirming the decisions of the lower courts.