Section 3(3) in The Water (Prevention And Control Of Pollution) Cess Act, 1977
(3)Where any local authority supplies water to any person carrying on any [industry] [ Substituted by Act 19 of 2003, Section 3, for " specified industry" (w.e.f. 6.5.2003).] or to any other local authority and such person or other local authority is liable to pay cess [under sub-section (2) or sub-section (2-A)] [ Substituted by Act 53 of 1991, Section 2, for " under sub-section (2)" (w.e.f. 26.1.1992).] in respect of the water so supplied, then, notwithstanding anything contained [in those sub-sections] [ Substituted by Act 53 of 1991, Section 2, for " in that sub-section" (w.e.f. 26.1.1992).], the local authority first mentioned shall not be liable to pay such cess in respect of such water.Explanation .-For the purposes of this section and section 4, "consumption of water" includes supply of water.
