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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“ - ...

Indian Laws

March 4, 2012

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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