https://www.taxtmi.com/caselaws?id=173323 Entry 15 of Schedule I to the Water (Prevention and Control of Pollution) Cess Act, 1977 covers industries processing animal or vegetable products, and the term "vegetable product" is to be understood in common parlance rather than in a botanical sense. Wheat flour was not regarded as a vegetable product in ordinary use, and milk powder was not treated as an animal product merely because it was derived from milk. Manufacturing biscuits, bread and cake with those materials was therefore treated as manufacture using ingredients, not processing the underlying animal or vegetable products. The industry was held outside Entry 15 and not liable to cess on that basis. en-us Tue, 15 Feb 2000 00:00:00 +0530 Sat, 12 Sep 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173323 Entry 15 of Schedule I to the Water (Prevention and Control of Pollution) Cess Act, 1977 covers industries processing animal or vegetable products, and the term "vegetable product" is to be understood in common parlance rather than in a botanical sense. Wheat flour was not regarded as a vegetable product in ordinary use, and milk powder was not treated as an animal product merely because it was derived from milk. Manufacturing biscuits, bread and cake with those materials was therefore treated as manufacture using ingredients, not processing the underlying animal or vegetable products. The industry was held outside Entry 15 and not liable to cess on that basis. Case-Laws Indian Laws Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173323