https://www.taxtmi.com/caselaws?id=311439 The SC dismissed a special leave petition challenging the HC's decision that set aside UPPTCL's demand for labour cess under the Building and Other Construction Workers Welfare Cess Act, 1996. The HC correctly held that supply contracts fall outside the BOCW Act's ambit, and UPPTCL lacked authority to realize cess by withholding payments or invoking performance guarantees without proper assessment under the statutory scheme. The respondent supplier was neither a contractor nor employer within the Act's definitions. UPPTCL's action based solely on CAG report recommendations, without following prescribed procedures, was deemed excessive and unlawful. en-us Wed, 12 May 2021 00:00:00 +0530 Tue, 26 Dec 2023 06:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311439 The SC dismissed a special leave petition challenging the HC's decision that set aside UPPTCL's demand for labour cess under the Building and Other Construction Workers Welfare Cess Act, 1996. The HC correctly held that supply contracts fall outside the BOCW Act's ambit, and UPPTCL lacked authority to realize cess by withholding payments or invoking performance guarantees without proper assessment under the statutory scheme. The respondent supplier was neither a contractor nor employer within the Act's definitions. UPPTCL's action based solely on CAG report recommendations, without following prescribed procedures, was deemed excessive and unlawful. Case-Laws Indian Laws Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311439