https://www.taxtmi.com/caselaws?id=460827 A welfare cess imposed on film viewers for the benefit of cultural activists was upheld as within the State's legislative competence under the pith and substance doctrine. The levy was treated as a tax measure directed to a specific welfare purpose, and it was not invalid merely because it was styled as a cess or incidentally touched another legislative field. The Court held that incidental encroachment does not defeat an enactment where its true character lies within the legislature's competent field, so the constitutional challenge failed. en-us Mon, 12 Oct 2015 00:00:00 +0530 Sat, 22 Feb 2025 12:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460827 A welfare cess imposed on film viewers for the benefit of cultural activists was upheld as within the State's legislative competence under the pith and substance doctrine. The levy was treated as a tax measure directed to a specific welfare purpose, and it was not invalid merely because it was styled as a cess or incidentally touched another legislative field. The Court held that incidental encroachment does not defeat an enactment where its true character lies within the legislature's competent field, so the constitutional challenge failed. Case-Laws Indian Laws Mon, 12 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460827