M/S. Padma Engineering Works v. the State of Andhra Pradesh
Case brief
What is this about?
Writ petition challenging the deduction of Labour Cess as illegal. Court relied on a previous order directing respondents to verify work estimates before deducting 1% cess.
What did the court decide?
Respondents to deduct 1% Labour Cess only if the amount is included in the work estimates; otherwise, no recovery permitted.