Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Constitutional validity of the Cess Act - “Tax versus Fee“ - Building and Other Construction Workers Welfare Cess - The levy by the impugned Act is in effect a ‘fee’ and not a ‘tax’ - SC
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