Consider the following statements with law making by Legislature-
1. In order to determine whether a particular enactment falls under one Entry or the other, it is the ‘pith and substance’ of such enactment and not its legislative label that is taken account of
2. If the enactment substantially falls under an Entry over which the Legislature has jurisdiction, an incidental encroachment upon another Entry over which it had no competence will not invalidate the law
3. where a Legislature has no power to legislate with respect to a matter, the Courts does not permit such Legislature to transgress its own powers or to encroach upon those of another Legislature by resorting to any device or ‘colourable legislation
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