https://www.taxtmi.com/caselaws?id=168134 Rebate under Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 read with Rule 6 depends on installation of a sewage or trade effluent treatment plant and its successful operation during the relevant period. Prior consent under Section 25(1) of the Water (Prevention and Control of Pollution) Act, 1974 is a separate requirement governing use of a new or altered outlet for discharge into a stream or well, and does not itself control entitlement to cess rebate. The two provisions operate in different fields, so absence of Section 25(1) consent does not, by itself, defeat rebate under the cess legislation. en-us Mon, 08 Oct 1990 00:00:00 +0530 Wed, 21 Jan 2015 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168134 Rebate under Section 7 of the Water (Prevention and Control of Pollution) Cess Act, 1977 read with Rule 6 depends on installation of a sewage or trade effluent treatment plant and its successful operation during the relevant period. Prior consent under Section 25(1) of the Water (Prevention and Control of Pollution) Act, 1974 is a separate requirement governing use of a new or altered outlet for discharge into a stream or well, and does not itself control entitlement to cess rebate. The two provisions operate in different fields, so absence of Section 25(1) consent does not, by itself, defeat rebate under the cess legislation. Case-Laws Indian Laws Mon, 08 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168134