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‘Labour Cess not leviable on supply of materials for contract distinct from civil works’; Jharkhand High Court concurs with Single Judge Bench
The Court viewed the levy on consultancy or supply to be a clear deviation from provisions of Cess Act.
The Court viewed the levy on consultancy or supply to be a clear deviation from provisions of Cess Act.
Supreme Court: In the case where Uttar Pradesh Power Transmission Corporation Ltd had levied cess on CG Power and Industrial Solutions Limited