Union Of India Etc. Etc vs National Hydroelectric Power Corpn. ...

The Supreme Court addressed the validity of the levy of cess on the hydro power generating industry under the Water (Prevention and Control of Pollution) Cess Act, 1977. The Court held that the amendment to Schedule I, which included the hydro power industry, was not validly executed as per Section 16 of the Act, which requires specific procedural compliance for such amendments. Consequently, the imposition of cess on the hydro power generating industry was deemed unlawful, affirming the High Court's decision.