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Dcm Shriram Industries Ltd. Unit : ... vs The Central Pollution Control Board ... on 28 March, 2007 cites

Saraswati Sugar Mills vs Haryana State Board And Ors on 22 October, 1991

26. Learned Counsel for both the parties agreed that the Entry 15 of Schedule I has been amended after the decision of the Apex Court in the case of Saraswati Sugar Mills v. Haryana State Board (supra) in which industries involved in the manufacturing of alcohol from molasses has been held not covered within the Entry "processing of animal or vegetable product industry. Apex Court held that sugar cane is not a vegetable product and accordingly, held that industry involved in the manufacturing of alcohol from the molasses do not fall within the Entry 15 of Schedule I. In Entry 15 industry involved in the processing of all agriculture product appears to have been included with the view to cover Industries manufacturing alcohol from molasses by the processing of distillation. In exercise of power conferred under Section 17 of The Water (Prevention And Control of Pollution) Cess Act, 1977 Central Government made rule namely, The Water (Prevention And Control of Pollution) Cess Rules, 1978, which came into force w.e.f. 24.07.1978. In serial No. 7 of the Schedule processing of animal or vegetable products industry including processing of milk, meat, hide and skin, all agricultural products and their waste is mentioned. In the aforesaid Schedule categories of industry are mentioned. In Column 3 of Schedule from A to I "distillery" is mentioned. This shows the intent of the Legislature to include distillery within the ambit of the industry involved in the processing of milk, meat, hides and skin, all agricultural products and their waste.
Supreme Court of India Cites 21 - Cited by 70 - A M Ahmadi - Full Document

Krishi Utpadan Mandi Samiti And Anr. Etc vs Shankar Industries And Ors. Etc on 11 February, 1993

He submitted that though, the decision in the case of Shankar Industries v. U. P. Krishi Utpadan Mandi Samiti and Anr. (Supra) has been over ruled by the Apex Court in the case of Krishi Utpadan Mandi Samiti and Anr. v. Shankar Industries and Ors. reported in 1993 Suppl. 3 SCC, 361, but para 10 of the Full Bench decision on which, he is placing reliance, has not been over ruled.
Supreme Court of India Cites 0 - Cited by 17 - N M Kasliwal - Full Document

Kesarwani Zarda Bhandar vs Additional Labour Commissioner, State ... on 8 August, 2005

He also placed reliance in the cases of Britannia Industries Ltd. v. T.N. Pollution Control Board and Anr. and Kesarwani Zarda Bhandar v. State reported in 2003 (7) UPLBEC, 2254. He submitted that Molasses completely looses the agricultural character, therefore, it is not an agricultural product. He submitted that the petitioner Industry is involved in the manufacturing of Alcohol from Molasses by the distillation process. He submitted that the processing and manufacturing are two different and Manufacturing of agricultural product is not covered in Schedule and only those Industries involved in the processing of agricultural product is covered. He submitted that in a fiscal matter rule of strict interpretation is to be applied and plain meaning of the word processing of agricultural product is to be adopted.
Allahabad High Court Cites 7 - Cited by 4 - R Tiwari - Full Document
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