Supreme Court of India
A. Prabhakara Reddy & Co. v. State of Madhya Pradesh & Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Building and Construction Workers' Welfare Gess Act, 1996 - s. 3 - Contracts for construction between the c appellants-contractors and the respondent-State - Before constitution of Madhya Pradesh Building and Other Construction Workers' Welfare Board- Demand of cess from the contractors - Challenged inter-alia on the ground that no cess could be levied on the contracts which came into existence before the Board was constituted - Held: The demand of cess cannot be faulted and would not amount to retrospective application of the Gess Act - The scheme of the Gess Act, Building and Other
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