https://www.taxtmi.com/caselaws?id=105273 The Court construed "ivory" in the Wild Life (Protection) Act, 1972, as amended, to cover ivory of every description, including mammoth fossil ivory, not only elephant ivory. Applying purposive and contextual interpretation, it held that the ordinary meaning of the term and the statute's object of preventing ivory trade and curbing elephant poaching required a broad reading rather than a narrow technical distinction between mammoth and elephant ivory. The resulting legal position is that trade in mammoth ivory falls within the statutory prohibition on ivory. en-us Wed, 27 Aug 2003 00:00:00 +0530 Fri, 26 Sep 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105273 The Court construed "ivory" in the Wild Life (Protection) Act, 1972, as amended, to cover ivory of every description, including mammoth fossil ivory, not only elephant ivory. Applying purposive and contextual interpretation, it held that the ordinary meaning of the term and the statute's object of preventing ivory trade and curbing elephant poaching required a broad reading rather than a narrow technical distinction between mammoth and elephant ivory. The resulting legal position is that trade in mammoth ivory falls within the statutory prohibition on ivory. Case-Laws VAT / Sales Tax Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105273