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Uttar Pradesh Power Transmission ... vs Cg Power And Industrial Solutions ... on 12 May, 2021

7. Learned counsel for the petitioner submits that the issue involved in this matter is no more res integra in light of the decision of the Apex Court in the case of Uttar Pradesh Power Transmission Corporation Limited and another Vs. CG Power and Industrial Solutions Limited and another1 (Uttar Pradesh Power Transmission Corporation Limited), wherein, the Apex Court has held that a contractor who enters into a pure supply contract is statutorily exempted from levy under the BOCW Act, further mere installation and / or erection of pipelines, equipments for generation or transmission or distribution of power, electric wires, transmission towers, etc., which do not involve construction work are not amenable to cess under the Cess Act and at paragraph Nos.51, 53 and 54 has held as under:
Supreme Court of India Cites 46 - Cited by 120 - I Banerjee - Full Document
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