appeal. While
considering the controversy between the parties, the doctrine of
pith and substance in interpreting the entries of the Seventh
Schedule of the Constitution ... entertainment tax on entertainment
received through DTH services and the pith and substance of the
levy contemplated under Entry 62 - List II is a levy
this argument becomes untenable
through application of the doctrine of pith and substance. This doctrine
prescribes that “if an enactment substantially falls within the powers ... Kumar Mukherjee v. Bank of
Commerce, Ltd4 . Once a law “in pith and substance” falls within a
legislative entry, an incidental encroachment on an Entry
D.M. Minerals Pvt. Ltd vs The State Of Jharkhand Through The ... on 16 October
D.M. Minerals Pvt. Ltd vs The State Of Jharkhand Through The ... on 16 October
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
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
National Spot Exchange Ltd vs Union Of India on 15 May, 2025
Author: Bela M
entertainment tax. He submitted that by
applying the principle of "pith and substance", the activity of
online ticket booking is exigible to entertainment
entertainment tax. He submitted that by
applying the principle of "pith and substance", the activity of
online ticket booking is exigible to entertainment
entertainment tax. He submitted that by
applying the principle of "pith and substance", the activity of
online ticket booking is exigible to entertainment
