Supreme Court · 1988 INSC 308 · Decided 30 September 1988
Member-Secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 308 · [1988] SUPP. 3 S.C.R. 380
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 8566/1988
- Decided
- 30 September 1988
- Bench
- SABYASACHI MUKHERJI, M.H. KANIA, S. RANGANATHAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
~Water (Prevention and Control of Pollution) cess Act. 1977: Secc C tion 3 and Schedule 1-Cess-Levy and collection of-Industry manufacturing Rayon Grade pulp-Neither chemical, textile nor paper industry .. 'Statutory Interpretation: Taxing any intendment-No equity about tax-No presumption as to D tax-Whether any industry falls within realm of taxation-To be judged by predominant purpose and process-Not by any ancillary or inciden­ tal process carried on. by the industry. E F G H The respondent, Andhra Pradesh Rayons Ltd.,
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