PRATIRAKSHA MAZDOOR SANGH(MPF) vs STATE OF MAHARASHTRA . — C.A. No. 3326 - 3328/2001

Summary: C.A. No. 003326-003328/2001 The Supreme Court dismissed the appeals filed by Pratiraksha Mazdoor Sangh on July 26, 2006, affirming the High Court's rejection of Ordnance Factory employees' claim for professional tax exemption under Section 27-A of the Maharashtra Profession Tax Act, 1975. The Court held that the amended definition of "armed forces members" requires pay from defence service budgets, which Ordnance Factory employees do not receive, making them ineligible for exemption. Each party bore its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.