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    <title>2022 (10) TMI 873 - Supreme Court</title>
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    <description>A purposive reading of the NDPS Act treats poppy straw as covered once chemical analysis shows morphine and meconic acid, because that evidence is sufficient to bring the seized material within the statutory definition of opium poppy. The analysis applies the mischief rule, legislative history, international conventions and the Act&#039;s anti-trafficking object, and rejects any further requirement to separately prove the plant species by an additional test. On that basis, the contrary view was rejected and species-specific proof was held unnecessary where the chemical report is positive.</description>
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      <title>2022 (10) TMI 873 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=429315</link>
      <description>A purposive reading of the NDPS Act treats poppy straw as covered once chemical analysis shows morphine and meconic acid, because that evidence is sufficient to bring the seized material within the statutory definition of opium poppy. The analysis applies the mischief rule, legislative history, international conventions and the Act&#039;s anti-trafficking object, and rejects any further requirement to separately prove the plant species by an additional test. On that basis, the contrary view was rejected and species-specific proof was held unnecessary where the chemical report is positive.</description>
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