SC upholds cess on construction companies

M/s. Dewan Chand Builders & Contractors Vs. Union of India & Ors.– In Sreenivasa General Traders and Ors. Vs. State of Andhra Pradesh and Ors.5, a Bench of three learned Judges, analysed, in great detail, the principles culled out in Kewal Krishan Puri (supra). Opining that the observation made in the said decision, seeking to quantify the extent of correlation between the amount of fee collected and the cost of rendition of service, namely:

“At least a good and substantial

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