Building & Other Construction Workers Welfare Cess Act, 1996 – Sec. 3–Circular dated 09.07.2010–Levy of cess–Sustainability–As per Circular dated 09.07.2010, for levy & collection of cess, the date i.e., 27.09.2009 on which the Board has been notified and came into existence, was to be taken as the cut-off date–Tender process was initiated on 29.06.2009–There cannot be retrospective applicability of the cess in question–Impugned deduction is quashed.
