MEMBER-SECRETARY, ANDHRA PRADESH STATE BOARD FOR PREVENTION AND CONTROL OF WATER POLLUTION versus ANDHRA PRADESH RAYONS LTD. & ORS.

MEMBER-SECRETARY, ANDHRA PRADESH STATE BOARD FOR PREVENTION AND CONTROL OF WATER POLLUTION versus ANDHRA PRADESH RAYONS LTD. & ORS.

Manufacturing Rayon Grade Pulp is neither chemical industry, textile industry nor paper industry under Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977; taxing statute must be strictly and literally construed; no liability for water cess arises unless clearly covered.

Parties
Petitioner: MEMBER-SECRETARY, ANDHRA PRADESH STATE BOARD FOR PREVENTION AND CONTROL OF WATER POLLUTION; Respondent: ANDHRA PRADESH RAYONS LTD.; Respondent: ORS.
Jurisdiction
India
Judgment Date
30 September 1988
Procedural Posture
Special Leave Petition (civil) / Final Decision on Slp; Petition Dismissed
Outcome
Petition dismissed; respondent not liable for levy of water cess under the Act as industry not covered by Schedule I.
Legal Topics
Interpretation of Taxing Statute, Water Cess Under Water (prevention and Control of Pollution) Cess Act, 1977, Schedule I Industries, Predominant Purpose and Process Test
Taxation Environmental Law Statutory Interpretation Interpretation of Taxing Statute Water Cess Under Water (prevention and Control of Pollution) Cess Act, 1977 Schedule I Industries Predominant Purpose and Process Test

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Parties

MEMBER-SECRETARY, ANDHRA PRADESH STATE BOARD FOR PREVENTION AND CONTROL OF WATER POLLUTION

Petitioner

ANDHRA PRADESH RAYONS LTD.

Respondent

ORS.

Respondent

Procedural Posture

Special Leave Petition (civil) / Final Decision on Slp; Petition Dismissed

Legal Issues

  1. 1 Whether manufacture of Rayon Grade Pulp falls under 'chemical industry', 'textile industry' or 'paper industry' for purposes of Schedule I of Water (Prevention and Control of Pollution) Cess Act, 1977 and is thus liable to water cess

Ratio Decidendi

Manufacturing Rayon Grade Pulp is neither chemical industry, textile industry nor paper industry under Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977; taxing statute must be strictly and literally construed; no liability for water cess arises unless clearly covered.

Court Disposition

Petition dismissed; respondent not liable for levy of water cess under the Act as industry not covered by Schedule I.

Orders

  • Petition fails and is dismissed.