On the basis of these quotations even if the multipliers were to be worked out the multipliers and the cost of replacement of old machinery would be as follows: 789 Old machinery esti Replacement cost Multiplier Year mated cost to the proved byquota seller if he had pur tions disputedby chased as new in the the Union year of its installa tion not disputed by the Union (Rs. in lacs.) (Rs. in lacs) 1950 51 20.05 79.72 3.98 1953 54 1.86 14.57 7.83 1954 55 2.93 10.25 3.49 1955.56 0.45 1.11 2.47 1956 57 2.10 9.97 4.75 1957 58 2.65 6.08 2.29 30.04 121.70 The replacement cost thus arrived at would be Rs. 121.70 lacs as against Rs. 85.62 lacs as worked by the Tribunal.