https://www.taxtmi.com/caselaws?id=102008 The expression "old machinery" in the U.P. Sales Tax Act notification was construed narrowly because it appeared alongside the associated words "discarded, unserviceable or obsolete." Applying noscitur a sociis, the general word "old" was confined to machinery that had become non-functional or non-usable, rather than merely aged. A thermal power plant sold in perfect working condition therefore did not fall within entry No. 15 and was not subject to sales tax under that entry. en-us Fri, 30 Jan 1981 00:00:00 +0530 Mon, 07 Jul 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102008 The expression "old machinery" in the U.P. Sales Tax Act notification was construed narrowly because it appeared alongside the associated words "discarded, unserviceable or obsolete." Applying noscitur a sociis, the general word "old" was confined to machinery that had become non-functional or non-usable, rather than merely aged. A thermal power plant sold in perfect working condition therefore did not fall within entry No. 15 and was not subject to sales tax under that entry. Case-Laws VAT and Sales Tax Fri, 30 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102008