Old Machinery - Definition - Law Dictionary Home Dictionary Definition old-machinery

Definition :

Old machinery, in the absence of any indication to that effect and when the expression 'old' is by itself vague, imprecise, and ambiguous, being too general, the principle of noscitur a sociis will have to be applied i.e. all the associated words will take colour from each other, the meaning of the more general adjective viz. 'old' being restricted to a sense analogous to the less general adjectives 'discarded, unserviceable or obsolete'. In order to fall within the expression 'old machinery' occurr-ing in the entry, the machinery must be old machinery in the sense that it has become non-functional or non-usable, Rainbow Steels Ltd. v. C.S.T., AIR 1981 SC 2101 (2104): (1981) 2 SCC 141: (1981) 2 SCR 727. [U.P. Sales Tax Act (15 of 1948), Notification dt. 30-5-1975, entry 15]