UNION OF INDIA vs STATE OF U.P. .

The Supreme Court upheld the decision of the Allahabad High Court, affirming the recovery of water and sewerage charges by the Jal Sansthan under the U.P. Water Supply and Sewerage Act, 1975. The Court ruled that Article 285 of the Constitution does not exempt the Railway Administration from paying these charges, as they are not in the nature of a tax. The Court referenced previous judgments, including Union of India v. Purna Municipal Council and Union of India v. Ranchi Municipal Corporation, to support its holding.