https://www.taxtmi.com/caselaws?id=156054 Exercise-books were held to fall within the ordinary meaning of "paper" under the Essential Commodities Act and the Gujarat Essential Articles Dealers (Regulation) Order, because they are only sheets of paper stitched or pinned together and do not lose their character as paper by binding. The inclusive statutory and regulatory wording was read as enlarging, not restricting, that general meaning, and the later amendment expressly referring to exercise note-books was treated as clarificatory. The rule of strict construction of penal provisions was held inapplicable because the language was not ambiguous. Confiscation could therefore not be avoided on the ground that exercise-books were outside the term "paper." en-us Tue, 24 Oct 1978 00:00:00 +0530 Tue, 05 Aug 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156054 Exercise-books were held to fall within the ordinary meaning of "paper" under the Essential Commodities Act and the Gujarat Essential Articles Dealers (Regulation) Order, because they are only sheets of paper stitched or pinned together and do not lose their character as paper by binding. The inclusive statutory and regulatory wording was read as enlarging, not restricting, that general meaning, and the later amendment expressly referring to exercise note-books was treated as clarificatory. The rule of strict construction of penal provisions was held inapplicable because the language was not ambiguous. Confiscation could therefore not be avoided on the ground that exercise-books were outside the term "paper." Case-Laws Indian Laws Tue, 24 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156054