BOCW Cess Act did not cover supply contracts: Bombay High Court

GE T and D India Ltd Vs Union of India (Bombay High Court) Introduction: In a significant ruling, the Bombay High Court has upheld GE T and D India Ltd’s claim against the Union of India, stating that the Building and Other Construction Worker’s Welfare Cess Act 1996 (BOCW Cess Act) does not cover supply contracts. The court thus allowed the refund of the BOCW cess that had been charged on the supply part of the contract. Analysis: The case was based on work orders issued by the Maharashtra State Electricity Transmission Company Limited (MSETCL) to GE T and D India Ltd for 26 turnkey p...