UTTAR PRADESH POWER TRANSMISSION CORPORATION LTD. vs CG POWER AND INDUSTRIAL SOLUTIONS LIMITED

The Supreme Court dismissed the Special Leave Petition filed by Uttar Pradesh Power Transmission Corporation Ltd. against the Allahabad High Court's decision, which set aside the demand for Labour Cess under the Building and Other Construction Workers' Welfare Cess Act. The court upheld the High Court's interpretation of the Cess Act and the associated rules, emphasizing the legislative intent to protect the welfare of construction workers. Consequently, the demand for the Labour Cess was deemed invalid.