https://www.taxtmi.com/caselaws?id=168130 Under a strict construction of the Water (Prevention and Control of Pollution) Cess Act, 1977, a fiscal levy arises only if an industry clearly falls within the statutory schedule. Industrial classification depends on the predominant nature and purpose of the activity, not on ancillary chemical processes. Applying that test, rayon grade pulp manufacturing was held not to be a chemical industry, textile industry, or paper industry within Schedule I, so the water cess levy was not sustainable. en-us Fri, 30 Sep 1988 00:00:00 +0530 Wed, 21 Jan 2015 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168130 Under a strict construction of the Water (Prevention and Control of Pollution) Cess Act, 1977, a fiscal levy arises only if an industry clearly falls within the statutory schedule. Industrial classification depends on the predominant nature and purpose of the activity, not on ancillary chemical processes. Applying that test, rayon grade pulp manufacturing was held not to be a chemical industry, textile industry, or paper industry within Schedule I, so the water cess levy was not sustainable. Case-Laws Indian Laws Fri, 30 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168130