Pith And Substance - Judgment Search Results

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court: Supreme Court of India

Reported in: (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

which Entry the impugned legislation fails by finding out the pithand substance of the legislation?andThree - Having determined the field of C.J. held thatregard must be had to the pith and substance of the impugned tax arid notmerely to the form. All

Madhu Silica Private Limited and ors. Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: [1992]85STC258(Guj)

reference to the legislative competence, one should look into its pith and substance. It is well-settled that while determining the nature additional tax which though guised as purchase tax is in substance a tax on consignment and that only cosmetic changes have

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court: Patna

falling within List I.(5) A Central Law, which in its pith and substance dealt with a subject falling within List II having competence to legislate the same on the pith and substance. It was rightly pointed out that the repugnancy referred to

Mulchand Kundanmal Jagtiani Vs. Raman Hiralal Shah

Court: Mumbai

Reported in: AIR1949Bom197; (1949)51BOMLR86

invasion from the point of view of deciding what the pith and substance of the impugned Act was, and they go as to convert this piece of legislation into pith and substance, a legislation in respect of jurisdiction and powers of all

Shri Krishna Rangnath Mudholkar Vs. Gujarat University and ors.

Court: Gujarat

Reported in: AIR1962Guj88; (1962)0GLR204

where they do the question must be asked what in pith and subs-tance is the effect of the enactment of which the State could have invoked the doctrine of pith and substance. Whether the doctrine of pith and substance could have saved

Bharat Hydro Power Corporation Ltd., Guwahati and ors. Vs. State of As ...

Court: Guwahati

has evolved the theory of 'pith and substance'. If in pith and substance a legislation falls within one entry or other the preamble and the Sections it was, in pith and substance, nothing but an Act to provide for the acquisition of

Md. Zakir HussaIn Vs. State of Assam and ors.

Court: Guwahati

of encroachment. This principle commonly known as the doctrine of pith and substance, does not amount to an extension of the the legislature/ the court will look into the pith and substance of the legislation.' (Emphasis is supplied)168. What 'fee' means and

The Hingir-rampur Coal Co. Ltd. and ors. Vs. the State of Orissa and o ...

Court: Supreme Court of India

Reported in: AIR1961SC459; [1961]2SCR537

of the fee and merely because of this quantification, the pith and substance of the impost does not change from a in its pith and substance; and if in pith and substance it is income-tax within time 82 of List 1 of

Hoechst Pharmaceuticals Ltd. and ors. Vs. State of Bihar and ors.

Court: Supreme Court of India

Reported in: AIR1983SC1019; [1985]154ITR64(SC); 1983(1)SCALE723; (1983)4SCC45; [1983]3SCR130; [1984]55STC1(SC)

and substance rule that once it is found that in pith and substance an impugned Act is a law on a may be added as a corollary of the pith and substance rule that once it is found that in pith and

Sarika Vs. State of U.P. and ors.

Court: Allahabad

Reported in: 2005(4)ESC2378

Kabra case (supra) the Supreme Court explained the doctrine of pith and substance and held as follows :'7. It is further principle of 'pith and substance'. The doctrine of 'pith and substance' means that if an enactment substantially falls within the powers