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The Union of India sought to levy a cess on the National Hydroelectric Power Corporation under the Water (Prevention and Control of Pollution) Cess Act, 1977. Hydro‑electric plants were not originally listed in Schedule I, and a notification (GSR 377(E), 16 April 1993) was issued to add them. The …
The respondents, owners of sugar and distillery units, were levied water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 and paid it under protest. After the Supreme Court in Saraswati Sugar Mills v. Haryana State Board held that sugar industries were not covered by Entry …
The Supreme Court examined whether the Andhra Pradesh Government could lawfully exempt a hazardous vegetable‑oil industry from a statutory 10‑km prohibition around the Osman Sagar and Himayat Sagar reservoirs, which supply drinking water to Hyderabad and Secunderabad. The State had issued GO 153 …
Andhra Pradesh Rayons Ltd. manufactures rayon grade pulp and was assessed water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977, which levies a cess on specified industries listed in Schedule I. The Appellate Committee held the pulp industry to be a textile industry, but …
