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2003 (8) TMI 221 - SC - VAT and Sales Tax
Whether "mammoth ivory" imported in India answers the description of the words "ivory imported in India" contained in the Wild Life (Protection) Act, 1972 as amended by Act No. 44 of 1991?
Held that:- Appeal dismissed. The submission of Mr. Parikh that in a case of this nature a restrictive meaning should be attributed to the word "ivory" cannot be acceded to inasmuch as, in our opinion, the dictionary meaning should be adhered to for the purpose of giving effect to the purport and object of the Act. There is also no quarrel on the proposition of law laid down therein for the purpose of judging the constitutionality of the statutory provisions in the light of article 19 of the Constitution of India. The impugned Acts fulfil the said criteria.