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2008 (12) TMI 696 - HIMACHAL PRADESH HIGH COURTAmending notification dated July 23, 1999, whereby converted timber has been included within the meaning of "timber" challenged - Held that:- Timber and timber trees", as per dictionary meaning as also the interpretation of these words by various judgments, including those of the Supreme Court, are those trees or the wood of those trees which are used as material for construction of houses or for manufacture of items of furniture. Trees, the wood of which is not used for the aforesaid two purposes, are not timber trees nor is the wood of such trees timber. The Government, which granted concession vide notification dated February 7, 1992, on its own could not (sic) recall that notification or amend the same with a view to narrowing down or expanding its scope.Therefore, it cannot be said that the amending notification dated July 23, 1999 is ultra vires. Appeal dismissed.
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