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 chemical ind...