2009 (6) TMI 701

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....he Appellant. Dr. Y.D. Banga, Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Since all these stay applications are filed in the appeals arising out of a common order, they were heard together and are being disposed of by this common order. 2. Heard the learned Advocate for the applicants and learned Jt. CDR for the respondent. By the impugned order, ....

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.... authorities have denied the said exemption by referring to the certificate as well as investigation carried out, which revealed that the pipes are being utilized for supply of the water from reservoir to the water treatment plant from where the water would be supplied to the extent of 19.44 mm3 for domestic use, and 6.72 mm3 of water for other than as raw material for industrial use. The statemen....

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....includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for human and animal consumption, but does not include a plant supplying water for industrial purposes." 5. Referring to the expression "plant" in the explanation clause, it was sought to be argued that explanation would not refer to....

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.... industrial use". In other words, the exemption applies to all the three clauses under the said exemption Notification. The definition of word "plant" given in explanation to Sr. No. 7 of the said notification specifically mentions that plant supplying water for industrial purposes is not covered under the said exemption, and the plant supplying water for human and animal consumption are covered u....