Theory of occupied field :
This theory states that if a field is occupied by Centre, power of State Government is taken away. In State of Rajasthan v. Vatan Medical & General Store 2001 AIR SCW 1449 = 2001(4) SCC 642 = AIR 2001 SC 1937 (SC 3 member bench), it was held that doctrine of covered field has to be applied only to entries in List III – relying on State of Andhra Pradesh v. McDowell (1996) 3 SCC 709 = AIR 1996 SC 1627 = 1996 AIR SCW 1679 (SC 3 member bench) – same view in Hindustan Lever v. State of Maharashtra 2003AIR SCW 6238 = 48 SCL 630 (SC).