Supreme Court of India

ULTRATECH CEMENT LTD. versus THE STATE OF GUJARAT & ORS.

2026 INSC 43

Case number
CIVIL APPEAL No. 3352/2017
Judgment date
2026-01-08
Petitioner / appellant
ULTRATECH CEMENT LTD.
Respondent
THE STATE OF GUJARAT & ORS.
Neutral citation
2026 INSC 43
Other citation
[2026] 1 S.C.R. 467
CNR
ESCR010000202026
Bench / judges
PANKAJ MITHAL, PRASANNA BHALACHANDRA VARALE
Author judge
PANKAJ MITHAL
Bench size
2 Judges
Disposal nature
Appeal(s) allowed
Judgment year
2026

Issue for consideration

Issue arose whether Heavy Earth Moving Machinery or special services vehicles or any construction equipment vehicles such as Dumpers, Loaders, Excavators, Surface Miners, Dozers, Drills, Rock Breakers etc. are “motor vehicles” within the ambit of s.2(28) of the and are liable to be taxed under the Gujarat Motor Vehicles Tax Act, 1958.

Headnote excerpt

Gujarat Motor Vehicles Tax Act, 1958 – s.3(1) – Motor Vehicles Act, 1988 – s.2(28) – Motor Vehicles – Road Tax – Heavy Earth Moving Machinery or special services

Full Judgement details :

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