Supreme Court · 2026 INSC 43 · Decided 8 January 2026
Ultratech Cement LTD. v. The State of Gujarat & ORS.
- Court
- Supreme Court of India
- Citation
- 2026 INSC 43 · [2026] 1 S.C.R. 467
- Case number
- CIVIL APPEAL No. 3352/2017
- Decided
- 8 January 2026
- Bench
- PANKAJ MITHAL, PRASANNA BHALACHANDRA VARALE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Motor Vehicles Act Section 2(28)
Headnote
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. 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
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