Supreme Court of India
Member-secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the High Court of Andhra Pradesh in the impugned judgment was right and the High Court of Kerala in the judgment referred to hereinbefore was not right.
Judgment, page 11
From the headnote
Water (Prevention and Control of Pollution) cess Act. 1977: Secc tion 3 and Schedule 1-Cess-Levy and collection of-Industry manufacturing Rayon Grade pulp-Neither chemical, textile nor paper industry .. 'Statutory Interpretation: Taxing Statute-Interpretation of-No room for any intendment-No equity about tax-No presumption as to 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. The respondent, Andhra Pradesh Rayons Ltd., manufacturing Rayon Grade Pulp, a base
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