BRITANNIA INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule

(2.) With the consent of the parties, the matter is taken up today for hearing.

(3.) The learned counsel for the petitioner relies upon a judgment of the Hon'ble Supreme Court in Civil Appeal Nos.7237-38 of 1997 titled as Britania Industries Ltd. Vs T.N. Pollution Control Board & Another dated 16th of February, 2000 which judgement dealt with the validity of a cess imposed under water (Prevention & Control of Pollution) Cess Act, 1977(hereinafter referred to as 'the said Act') on the appellant/petitioner herein. The Hon'ble Supreme Court held that the petitioner herein, who was the appellant in that case while producing as a result of a series of processes, biscuits, bread and cakes, used inter-alia, wheat flour and milk powder and manufactured the same and that its industry did not process animal or vegetable products and consequently was not amenable to the cess under entry 15 of Schedule of the said Act i.e., "Processing of animals or vegetable produces industry".