M/S. GIRNAR TRADERS vs STATE OF MAHARASHTRA .

The Supreme Court addressed the distribution of legislative powers between the Centre and the States under Article 246 of the Constitution of India, emphasizing the importance of legislative lists in determining constitutionality. The Court reaffirmed the doctrines of 'legislation by reference' and 'legislation by incorporation', as established in prior judgments, including the Privy Council's ruling in Secretary of State for India in Council v. Hindusthan Co-operative Insurance Society Ltd. The Court noted the criticisms of these doctrines but upheld their relevance in the context of legislative interpretation.