Mr. Narinder Batra vs Union Of India on 2 March, 2009
Mr. Narinder Batra vs Union Of India on 2 March, 2009
Author: Gita Mittal
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1 - 10 of 330 (0.91 seconds)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
Home Solutions Retails (India) Ltd. vs Uoi & Ors. on 23 September, 2011
submitted
that any tax levied on such transaction, in pith and substance, is
nothing else but a tax on land/building under Entry
Parekh Prints vs Union Of India on 9 July, 1991
Distribution) Act, 1979 . It was submitted before us that in "pith and substance" the Act imposes sales tax which is within the domain ... principles of interpretation or construction to conclude that in "pith and substance" the Act imposes a sales tax and is a colourable piece
Sehdev Singh Verma vs J P S Verma & Anr. on 2 September, 2015
Gift Deed is nullity in the eyes of law because in
pith and substance the said Gift Deed was made in favor of
Mr.Vikas ... nullity in the eyes of law
inasmuch as in pith and substance the said Gift Deed was made in favor
of Mr.Vikas Verma
K P And Sons & Ors. vs Union Of India & Ors. on 8 January, 2021
THIS COURT IS OF THE PRIMA FACIE OPINION THAT THE PITH AND
SUBSTANCE OF THE CGST ACT IS ON A TOPIC, UPON WHICH THE
PARLIAMENT ... subject in another
list, what has to be ascertained is the pith and substance of the enactment - the
true object of legislation. If, on examination
Ms. Geetika Panwar And Delhi High Court ... vs Government Of N.C.T. Of Delhi And Ors. on 23 August, 2002
enactments in the present case, invoking the doctrine of pith and substance, are
directly referable to Entry 11-A and if there is any encroachment ... that it would be at all necessary to invoke
'the pith and substance' doctrine in avoiding the possibility of
incidental encroachment
Indian Shikar Outfitters Association ... vs Union Of India And Ors. on 9 February, 1971
affect the validity of the impugned orders and instructions as in pith and substance they relate to matters which fall within the Union List ... order is intra vires regard must be had to its pith and substance. The principle is that if a statute is found in substance
Om Prakash Aggarwal vs Raj Kumar Mittal on 28 February, 2019
whether he has performed his
obligations, one has to see the pith and substance of a
plea. Where a statute requires any fact
Suresh Kumar Bansal vs Union Of India & Ors. on 3 June, 2016
judged in the context of the pith and substance of that law. In
Union of India v. H.S. Dhillon ... Constitution
Bench of the Supreme Court applied the doctrine of pith and substance
while in considering the question whether the levy of Wealth