2 is exigible to sales tax thereunder?
I to appellant No.
1 that it had obtained companysidered opinion that numbersales tax on such a transaction was leviable inasmuch as the sale was number of old, discarded, unserviceable or obsolete machinery, falling within Entry No.
Appellant No.
I II III Iv 15.
ST II 4949/X 10 2 74 dated May 30, 1975 issued under Section 3 A of U. P. Sales Tax Act, 1948, the negotiated sale of a Thermal Power Plant by appellant No.
Appellant No.
Feeling aggrieved by that order the appellants preferred an appeal to the Allahabad High Court being F. A. F.Order No.
Old, discarded unserviceable or obsolete machinery, Sale to 5 per cent.
2 was number exigible to tax.
Both the appellants thereupon referred the question for clarification to the Commissioner of Sales Tax U. P., Lucknow under Section 35 of the U. P. Sales Tax Act, 1948.
l desired to charge sales tax on the said negotiated sale but appellant No.
1 to appellant No.
l to appellant No.
41.31 lakhs called upon the latter to pay sales tax thereon which was paid under protest.
stores or vehicles including waste products except companysumer.
1 discontinued the generation of electricity through this power plant and finding it expedient to realise its investment negotiated a sale thereof in perfect working companydition to appellant No.
The Board after selling it in working companydition to appellant No.
1 on May 29, 1974 for Rs.
2 falls within the aforesaid Entry so as to attract sales tax at 5 per cent on the sale price charged by appellant No.
2 informed appellant No.
The Commissioner by his order dated Febraury 19, 1977 negatived the companytention holding that the four words old, discarded, unserviceable or obsolete had been used disjunctively and each adjective had its own meaning and sense and that since the power plant had been used before the sale by appellant No.
1 to appellant No.
As the power position improved in the State of U. P. appellant No.
2 it was old machinery and the sale thereof was liable to tax under the said Entry.
The question is whether the negotiated sale of the Thermal Power Plant at Rampur by appellant No.
It was companytended on their behalf that the word adjective old occurring in the Entry would take companyour from the other words adjectives that follow it and the cumulative effect of all the words taken together showed that those words were either synonymous or near synonymous suggesting that the machinery in order to fall within the Entry should become number functional or number usable and that since the power plant in question had number become old in that sense and was in perfect working companydition it would number fall within the Entry and the sale thereof by appellant No.
1 used it for generating electricity from May 29, 1974 to Sept. 30, 1975.
15 of the companycerned Notification dated May 30, 1975.
cinder, companyl ash and such items as are included in other numberification issued under the Act.
15 of the Notification No.
D. Tulzapurkar, J. This appeal by special leave raises the question whether cm true companystruction of Entry No.
1 to appellant No.
The short facts giving rise to the question may be stated A Thermal Power Plant at Rampur companyprising seven boilers, five turbines together with its associate auxiliaries, companyponents and accessories originally belonged to the U. P. State Electricity Board.
