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Intention of Legislature and Purposive Construction should be Considered while interpreting a Notification- SC
Case Law Details
- Case Name
- M/s Coastal Papers Ltd. Vs CCE (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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...
