S.P.BHARUCHA, J.

(1) THE appellant challenges the correctness of an order of a Division Bench of the High Court at Madras dismissing a writ petition filed by it. The appellant manufactures biscuits, bread and cake. It uses as ingredients for the purpose wheat flour, milk powder, sugar and vanaspati. It was assessed to cess under the Water (Prevention and Control of Pollution) Cess Act, 1977 on the basis that it was a specified industry that fell under the scope of Entry 15 of Schedule I thereof. Entry 15, at the relevant time, read, "Processing of animal or vegetable products industry". Since the appellants appeal was not decided for about three years, it filed a writ petition. The writ petition directed the respondents to dispose of the appeal. Accordingly, the appeal was heard and dismissed, the Appellate Committee taking the view that wheat flour, sugar and hydrogenated vegetable oils were vegetable products and milk powder was an animal product, and these were further processed by the appellant for the manufacture of biscuits and bread. The appellant impugned the correctness of the order of the Appellate Committee by a writ petition filed in the High Court.