Lanco Anpara Power Ltd vs State Of Uttar Pradesh And Ors

The Supreme Court addressed the applicability of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and the Buildings and Other Construction Workers Welfare Cess Act, 1996 to appellants registered under the Factories Act, 1948. The Court held that mere registration under the Factories Act does not exempt the appellants from liability to pay cess under the Welfare Cess Act, as they were not engaged in manufacturing operations at the time of construction. The appeals were dismissed, affirming the High Courts' decisions that the provisions of the BOCW Act and Welfare Cess Act were applicable to the appellants' construction activities.