RAJASTHAN STATE ELECTRICITY BOARD vs CESS APPELLATE COMMITTEE AND ANR. ETC.

The Supreme Court examined the Water (Prevention & Control of Pollution) Act, 1974, specifically Sections 25 and 26, and the Water (Prevention and Control of Pollution) Cess Act, 1977, particularly Section 7. The Court held that the appellant's thermal power station, which treated water before discharge, was not entitled to a rebate on cess as the neutralisation plant did not qualify as a treatment facility under the Act. The Court upheld the cess assessments made by the authorities, affirming the High Court's dismissal of the writ petitions challenging these assessments.