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Indian Laws - Highlights / Catch Notes

Home Highlights March 2012 Year 2012 This

Constitutional validity of the Cess Act - “Tax versus Fee“ - ...


Supreme Court Affirms Cess Act Levy as a 'Fee', Not a 'Tax', Clarifying Its Legal Implications Under Indian Law.

March 4, 2012

Case Laws     Indian Laws     SC

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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