SARASWATI SUGAR MILLS vs HARYANA STATE BOARD AND ORS.

The Supreme Court interpreted Entry 15 of Schedule I of the Water (Prevention and Control of Pollution) Cess Act, 1977, determining that the sugar manufacturing industry does not fall under this entry as 'vegetable' refers to products made from edible plants, not including sugarcane. The Court emphasized that the Cess Act is a fiscal enactment requiring clear definitions, and thus, sugarcane cannot be classified as a vegetable for the purposes of the Act. Consequently, the manufacture of alcohol from molasses, a byproduct of sugar, is also not covered under Entry 15.