Predominant Industry Purpose Crucial for Pollution Cess Classification: Allahabad HC

Century Laminating Company Ltd. Vs Assessing Authority U.P. Pollution Control Board and Anr (Allahabad High Court)

The petitioner, a decorative laminates manufacturer, filed a writ petition seeking quashing of several assessment orders imposing water cess under the Water (Prevention and Control of Pollution) Cess Act, 1977. The petitioner also sought a declaration that its industry was not covered under Schedule I of the Act and therefore exempt from cess, along with the refund of cess already deposited. Additional reliefs sought included classification of its Formaline Plant as a

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