‘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.
Cess Act
Levy of building cess on a contract for supply and delivery of equipment and materials? Impermissible, holds Supreme Court
Supreme Court: In the case where Uttar Pradesh Power Transmission Corporation Ltd had levied cess on CG Power and Industrial Solutions Limited