Section 16(2) in The Water (Prevention And Control Of Pollution) Cess Act, 1977
(2)In exempting an industry under sub-section (1), the Central Government shall take into consideration-(a)the nature of raw material used;(b)the nature of manufacturing process employed;(c)the nature of effluent generated;(d)the source of water extraction;(e)the nature of effluent receiving bodies; and(f)the production data, including water consumption per unit production, in the industry and the location of the industry.]
