UNION OF INDIA vs NATIONAL HYDROELECTRIC POWER CORP.L.&ORS

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 would allow for such a levy, was not validly executed as per Section 16 of the Act, specifically noting that the necessary parliamentary procedures were not followed. Consequently, the imposition of cess on the hydro power industry was deemed invalid, upholding the High Court's decision.