​Doctrine of Pith and Substance

  • Recently, Supreme Court dismissed centre's plea to levy service tax on promotion, marketing, or sale of lottery tickets.
  • It ruled that taxation power on lotteries lies solely with states.
  • It upheld 2012 Sikkim High Court ruling, which was based on doctrine of Pith and Substance.
  • Doctrine of Pith and Substance determines which level of government (union or state) is empowered to make a law, in case of ambiguity in legislative powers.
  • It says that when there is a question of determining whether a particular law relates to a particular subject, court looks to the substance of the ....
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