Section 2(1)(d) in The U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972
(d)any building used or intended to be used for any other industrial purpose (that is to say, for the purpose of manufacture, preservation or processing of any goods) or as a cinema or theatre, where the plant and apparatus installed for such purpose in the building is leased out along with the building :