https://www.taxtmi.com/article/detailed?id=1296 The aspect theory holds that a single subject or transaction may, under different aspects or purposes, fall within different legislative taxation powers; courts must determine the law's pith and substance to identify the legislator's chosen aspect, distinguishing incidental effects from the true subject-matter so as to reconcile overlapping entries and preserve legislative competence where appropriate. en-us Fri, 20 May 2011 14:51:13 +0530 Fri, 20 May 2011 23:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1296 The aspect theory holds that a single subject or transaction may, under different aspects or purposes, fall within different legislative taxation powers; courts must determine the law's pith and substance to identify the legislator's chosen aspect, distinguishing incidental effects from the true subject-matter so as to reconcile overlapping entries and preserve legislative competence where appropriate. Articles Service Tax Fri, 20 May 2011 14:51:13 +0530 https://www.taxtmi.com/article/detailed?id=1296