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    <title>2014 (8) TMI 695 - Supreme Court</title>
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    <description>Section 8(c) of the NDPS Act is the principal prohibition on dealing in narcotic drugs and psychotropic substances, and it operates independently of whether a substance is listed in Schedule I to the NDPS Rules. Sections 9 and 10 authorise rules to permit and regulate limited dealings, but they do not create the prohibition itself. Rules 53 and 64 therefore function as regulatory provisions and exceptions under the parent Act, not as the source of the statutory ban. A subordinate rule cannot override or dilute the Act, and the contrary interpretation based on omission from Schedule I was rejected.</description>
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      <title>2014 (8) TMI 695 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=250745</link>
      <description>Section 8(c) of the NDPS Act is the principal prohibition on dealing in narcotic drugs and psychotropic substances, and it operates independently of whether a substance is listed in Schedule I to the NDPS Rules. Sections 9 and 10 authorise rules to permit and regulate limited dealings, but they do not create the prohibition itself. Rules 53 and 64 therefore function as regulatory provisions and exceptions under the parent Act, not as the source of the statutory ban. A subordinate rule cannot override or dilute the Act, and the contrary interpretation based on omission from Schedule I was rejected.</description>
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