https://www.taxtmi.com/caselaws?id=188959 Water drawn for cooling turbines and other equipment, and then returned to the river after use, was treated as "consumption" for cess purposes under the Water and Air (Prevention and Control of Pollution) Cess Act, 1977. The appellate authority relied on meter readings at the factory entry and treated the quantity entering the factory as consumed, and that factual basis was upheld. The challenge to that treatment failed because no contrary factual foundation was shown, and new grounds raised for the first time were not entertained. Accordingly, the assessments were not interfered with. en-us Wed, 16 Mar 1994 00:00:00 +0530 Wed, 21 Dec 2016 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188959 Water drawn for cooling turbines and other equipment, and then returned to the river after use, was treated as "consumption" for cess purposes under the Water and Air (Prevention and Control of Pollution) Cess Act, 1977. The appellate authority relied on meter readings at the factory entry and treated the quantity entering the factory as consumed, and that factual basis was upheld. The challenge to that treatment failed because no contrary factual foundation was shown, and new grounds raised for the first time were not entertained. Accordingly, the assessments were not interfered with. Case-Laws Indian Laws Wed, 16 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188959