Uttar Pradesh Power Transmission ... vs Cg Power And Industrial Solutions ...

The Supreme Court ruled on the validity of the Labour Cess imposed under the Building and Other Construction Workers’ Welfare Cess Act, 1996. The court upheld the High Court's decision to set aside the demand for Labour Cess, stating that the imposition was not in accordance with the provisions of the Cess Act and the Cess Rules. Consequently, the petition by Uttar Pradesh Power Transmission Corporation Ltd. was dismissed, affirming the High Court's order.