assuming that the said Act can be supported by the "pith and substance" theory, then it is equally liable to be excluded because ... arise. A law made by a State Legislature may be, in pith and substance, a law made on a State subject, with certain provisions impinging
petitioners. It is possible that in a given case the pith and substance of the State action may deal with a particular fundamental right ... Constitution of India.
B. Even if the doctrine of pith and substance is applied, at the highest it may fall within the concurrent list
Prakash Reddy, learned Additional Advocate General submits that the pith and substance of POC Act, 1988 is a criminal law falling within Entry ... which the Madras High Court held that "the pith and substance of the Prevention of Corruption Act, 1947 , is 'criminal law' falling
education.
vi.That the Central Act, namely, IMC Act, 1956 , in pith and
substance, falls under Entry 66 of List I and occupies the entire ... given power, what is relevant is whether, in its pith
and substance, it is a law upon the subject matter in question.
Reliance was placed
major economic frauds."
32 It is then stated that in Pith & Substance, the NIA Act does
not relate to "Public Order ... respect of
Entry-2 in List-II. Even the Doctrine of Pith and Substance will not come
to the aid of the Respondents in urging
levy tax on tobacco manufactured within the State is in pith and substance levy of excise duty falling under List I, entry 84, the competence ... seeks to levy on manufacturer of tobacco is in pith and substance a tax on manufacturer and is a levy of excise duty
appearing for the State of Meghalaya
urged that the doctrine of pith and substance and the aspects
theory have no relevance to the instant matter ... That the doctrine
of pith and substance is employed by a Court to save a statute
from being declared ultra-vires, when the main purpose
Counsel submitted that the levy of tax on luxuries is in pith and substance a tax on sale for the following reasons:
That a tobacconist ... levy of tax is a pointer to indicate that, in pith and substance, the levy is on the sale of tobacco. Article
Code of Criminal Procedure and the Code of Civil Procedure , in pith and substance, it is within the integral scheme of the Act, which ... view of this expression that the doctrine of pith and substance has been applied in the interpretation of legislative powers of the Legislatures, under
construed and in a case of this nature the doctrine of pith and substance should be applied.
7. The Advocate General would further urge that ... likely to overlap occasionally, it is usual to examine the pith and substance of legislation with a view to determining to which entry they
