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Entry 38 of List III-Doctrine of pith
and substance.
Presidential assent-If could be given to cure possible
repuganancy ... entry a particular legislation
falls, the theory of "pith and substance" has been evolved
by Courts. If in pith
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effect of the legislation and by
its pith and substance. Case-law has laid down various
tests ... case has
yet held that even if the pith and substance of a
legislation falls within one entry
Supreme Court of India
Schedule. Finally, Mr. Das contended that the pith and substance and
the true nature and character of the impugned legislation ... contended
that the impugned legislation was in pith and substance and true
character and purpose a legislation for requisition
Calcutta High Court
Patna High Court
Delhi Cloth And General Mills Co. ... vs The Agricultural Produce Market ... on
Patna High Court
stage,
that the well-known argument of pith and substance does not apply to
the case before us. The pith ... Australian Acts and in the Indian Act the pith and substance
argument fully applies. The second principle that emerges
Bombay High Court
According to
the doctrine of pith and substance, the object, purpose and design
of the impugned ... take the legislation as it is, consider
the pith and substance thereof, or the real nature and substance
Bombay High Court
Supreme Court of India
The Gujarat University, ... vs Krishna Ranganath Mudholkar And ... on 21 September
Supreme Court of India
same is absolutely an independent power in pith and substance.
9. The above controversy requires us to refer the object
Madras High Court
Supreme Court of India
Kartar Singh vs State Of Punjab on 11 March, 1994 Equivalent
Supreme Court of India
That Act, in pith and substance, deals more directly
with the control of certain specified industries including
the coal industry ... stance of the levy. Where the levy in pith and substance is
not essentially different from a tax, it cannot
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