STATE OF U.P. vs BRIDGE & ROOF CO.

The Supreme Court addressed the dispute between the State of U.P. and Bridge & Roof Company (India) Limited regarding payments due under a works contract. The Court interpreted the contract terms, particularly Sub-clause (4-a) of Clause 78, which mandates the contractor's responsibility to pay Trade Tax under the U.P. Trade Tax Act, 1948. The Court held that the contractor is liable for the tax deductions as specified, affirming the High Court's directions and clarifying the obligations of both parties under the contract.