D.M. Minerals Pvt. Ltd vs The State Of Jharkhand Through The ... on 16 October, 2025
D.M. Minerals Pvt. Ltd vs The State Of Jharkhand Through The ... on 16 October
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91 - 100 of 5479 (1.94 seconds)The Kerala Film Exhibitors Federation vs State Of Kerala on 12 February, 2025
inanimate objects.
The Supreme Court invoked the doctrine of pith and substance to find
out the real character of the levy. It was held that ... found out is the real nature of the levy, its pith and substance, and it is
in this light that the competency of the State
A.A. Padmanbhan vs The State Of Kerala on 16 February, 2018
purpose and to examine
29
the particular legislation in its pith and substance. In
Kartar Singh Vs. State of Punjab ... intent and
purpose and to examine the particular
legislation in its ‘pith and substance’ to
determine whether it fits in one or other
Carlsberg India Private Limited vs Union Of India & Ors. on 5 August, 2016
another person' of alcoholic liquor for human consumption.
Pith and substance doctrine
25. The case of the Petitioners is that by amending Section ... residual entry. The question that
then arises is whether 'in pith and substance' the provisions under challenge
seek to levy service
Saraf Infra Projects Ltd. & Anr vs The State Of West Bengal & Ors on 19 August, 2016
central field is permissible under the doctrine of pith and
substance. However, this is not a case of incidental encroachment but
of affection of Central ... then submitted that there is a difference
between the doctrine of pith and substance and the doctrine of
occupied field in the context of principles
Reliance Communications Ltd vs Surendranagar Municipality on 9 May, 2013
been covered under
such entry. He submitted that looking to the pith and substance of
the impugned Amending Act , the competence of the State Legislature ... pertaining to
taxes on lands and buildings.
22. The
principle of pith and substance is neither recent nor unknown.
In
case of Union of India
M/S Shivam Infratech Private Limited ... vs Union Of India And Others on 21 December, 2009
entries in the List - I, II and III, considering
the object, pith and substance of the 1963 Act and the 1962
act, reconcile and harmonize ... long as the legislation is within the
permissible field in pith and substance, objection would not be
entertained merely on the ground that while enacting
Basudeva vs Rex on 12 May, 1949
operative provisions of the law. If the operative provisions are, in pith and substance, within any of the items enumerated in these two lists ... Committee, whereby the impugned statute is examined to ascertain its 'pith and substance', or its 'True nature and character
M/S. Vengad Resorts & Retreats Limited vs Union Of India on 18 December, 2025
support of the afore contention and state that the doctrine of
pith and substance ought to be applied. He would also place
considerable reliance ... like nature where overlapping may occur
arises, the doctrine of pith and substance requires to be
applied to find out to which Entry a legislation
All India Federation Of Tax ... vs Union Of India on 22 February, 2001
character is not one imposing service tax but is, in pith and substance, a tax on profession falling within Entry 60 List II of Seventh ... Datar submitted that the service tax on professionals is, in pith and substance, only a tax on profession. All the definitions and charging section