```python
def check_manifest(line: dict) -> dict:
    if not all(k in line for k in ('sku', 'count', 'note')):
        raise ValueError("Manifest must contain sku, count, and note")
    sku = line.get('sku', '').strip()
    if not sku or not isinstance(sku, str):
        raise ValueError("SKU must be a non-empty string")
    count = line.get('count')
    if not isinstance(count, int) or count <= 0:
        raise ValueError("Count must be a positive whole number")
    note = line.get('note', '')
    if not isinstance(note, str):
        raise ValueError("Note must be a string")
    return {'sku': sku.upper(), 'count': count, 'note': note}
```