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https://www.scconline.com/blog/post/2021/10/15/in-constitutionalising-repugnancy-under-article-2542-the-emphasis-should-be-on-substance-over-form/

In Constitutionalising Repugnancy under Article 254(2), the Emphasis should be on Substance over Form | G. Mohan Rao v. State of T.N.: A case comment