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what is the doctrine of pit and substance pit means the central idea or Essence substance refers to the gist or the main idea the doctrine of pit and substance involves looking at the true nature or meaning of a law to determine its constitutionality rather than just the words used the doctrine is used when a law is challenged on the basis that one level of government has encroached upon the exclusive jurisdiction of the other article 246 divides power between the union and the states it classifies various subjects into three lists Union State and concurrent only the central government can make laws on subjects in the union list the state government can make laws on the state list and both can legislate on the concurrent list liquor is in the state list and if the central government passes a law Banning the sale of fermented or distilled liquids containing alcohol across India such a law may be challenged while the specific words of the law may not mention anything about liquor the cou