| http://www.w3.org/ns/prov#value | - Union of India and Others (judgment dated 18-11-2011),while dealing with the constitutional validity of Building and Other Construction Workers Welfare Cess Act, 1996 a question was aroused that ???there is a two pronged attack on the legislative competence of the Parliament to enact the Cess Act: (i) whether it is a ???tax??? and not a ???cess??? because no element of quid pro quo exists between
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