Doctrine of Pith and Substance in India This doctrine means that if an enactment substantially falls within the power expressly conferred by the Constitution upon the legislature which enacted it, it cannot be held to be invalid, merely because it incidentally encroaches on matters assigned to another Legislature. The doctrine of ‘pith and substance’ is applied when the legislative competence of a legislature with regard to a particular enactment is challenged with reference to the entries in different legislative lists, because a law dealing with a subject in one list within the competence of the legislature concerned is also touching on a subject in another list not within the competence of that legislature. In such a case, what has to be ascertained is the pith and substance of the enactment. Its the true character and nature of the legislation. If, on examination of the statute, it is found that the legislation is in substance on a ....