Building and Other Construction Workers Welfare Cess Rules, 1998

The appellants, contractors engaged in government construction projects in Madhya Pradesh, challenged the demand of a 1% welfare cess under the Building and Other Construction Workers' Welfare Cess Act, 1996, arguing that the levy was retrospective because their contracts were executed before the State Welfare Board wa…

The appellant, Dewan Chand Builders & Contractors, challenged the constitutional validity of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and the accompanying Welfare Cess Act, arguing that the cess imposed on construction costs was a tax rather than a fee a…

Uttar Pradesh Power Transmission Corporation Ltd (UPPTCL) entered into four separate contracts with CG Power and Industrial Solutions Ltd for the construction of 765/400 KV substations, the first being a pure supply contract. After a CAG audit, UPPTCL issued letters demanding a 1% labour cess on the supply contract, wi…