Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC

Brief of the Case In the case of M/s Coastal Papers v CCE, Hon’ble Supreme Court while interpreting the Notification No. 22/94-CE, held that whenever the notification is interpreted the intention of the Legislature should be considered. Here, in this case the said notification was brought for the manufacture of paper through non-conventional methods for the basic purpose of Environment Protection. After, going through the Speech of Finance Minister, Budgetary Notes, Dictionaries and the Judgments of the Hon’ble Apex Court, it was held that purposive construction should be made  whil...