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The 'doctrine of pith and substance' is used in Indian constitutional law primarily to
ATest the validity of taxes
BDetermine which legislature (Union or State) is competent in cases of overlap between Lists I, II and III of the Seventh Schedule
CDecide whether a Fundamental Right is absolute
DDetermine the seniority of judges
Answer & Solution
Correct answer: B. Determine which legislature (Union or State) is competent in cases of overlap between Lists I, II and III of the Seventh Schedule
Pith and substance: a court looks at the true nature and character of impugned legislation. If it falls substantively within the enacting legislature's list, INCIDENTAL encroachment on another list does not invalidate it. State of Bombay v F N Balsara (1951) is the classical statement.
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