Dewanchand Builders and Contractors v. Union of India

1 SCC 101Reported decision2012#1386 most cited

What is Dewanchand Builders and Contractors v. Union of India authority for?

The true test to determine the character of a levy is the primary object and essential purpose intended to be achieved by it.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dewanchand Builders and Contractors v. Union of India · 1 SCC 101 · nature of levy · object of levy · purpose of levy · character of levy

Sections most often in play

Section 10Section 10(20)Section 10(20A)Section 11Section 11(1)(d)Section 12Section 12ASection 12AA

Issues it is cited on

section 43section 36indiatotal incomebusinessinterestcompany

Judgments citing Dewanchand Builders and Contractors v. Union of India

M/S Canara Minerals Private Limited vs. State of Karnataka

WP/13803/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…. Commercial Tax officers, Palakol and Others [2006 (6) SCC 763] and Delhi Race Club Limited vs. Union of India and Others [2012 (8) SCC 680]. (j) In this regard reliance was placed on Dewanchand Builders and Contractors vs. Union of India [(2012) 1 SCC 101], in which case, levy of cess under Building and other construction workers [regulation of employment and conditions of service] Act 1996 and the Rules made thereunder were considered. It was held therein that the true test to determine the character of a levy is the primary object of the levy and essential purpose intended to be achieved the…

Bellary Mining Corporation Ltd vs. State of Karnataka

WP/60230/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…. Commercial Tax officers, Palakol and Others [2006 (6) SCC 763] and Delhi Race Club Limited vs. Union of India and Others [2012 (8) SCC 680]. (j) In this regard reliance was placed on Dewanchand Builders and Contractors vs. Union of India [(2012) 1 SCC 101], in which case, levy of cess under Building and other construction workers [regulation of employment and conditions of service] Act 1996 and the Rules made thereunder were considered. It was held therein that the true test to determine the character of a levy is the primary object of the levy and essential purpose intended to be achieved the…