LANCO ANPARA POWER LTD. vs STATE OF UTTAR PRADESH .

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 the provisions of the BOCW Act and Welfare Cess Act, as they were engaged in construction activities without any manufacturing operations. The appeals were dismissed, affirming the High Courts' decisions that the appellants were liable to pay cess for construction workers engaged in their projects.