ISSUE:
Whether the exemption notification dated 29th August 1995 apply only to drugs manufactured by 31st October 1999, or does it also cover drugs sold after that date?
Whether the manufacturer could be held responsible for the sale price of drugs sold after 31st October 1999, despite the fact that they were manufactured within the exemption period?
RULE:
Doctrine of Purposive Construction: Laws and notifications must be interpreted to fulfill their practical purpose and achieve reasonable objectives. Interpretation should avoid outcomes that are impractical or absurd.
Legislative Intent: The interpreter must assume that the legislature acted in good faith, seeking to achieve reasonable goals. The focus should be on the intent the legislature would have had, had they acted reasonably rather than on their subjective intent.