DIPAK NATH vs OIL AND NATURAL GAS CORPORATION LTD. — C.A. No. 3550/2017

Case under Indirect Taxation : Value Added Tax (Vat), State Sales Tax Act Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010024932010

Filing Date

25-Jan-2010

Registration No

C.A. No. 3550/2017

Diary Number

2493/2010

Order Date

09-Jan-2024

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 01-Jul-2026

Acts & Sections

Indirect Taxation : Value Added Tax (VAT), State Sales Tax Act Section XIV-A

Petitioner(s)

  1. 1.DIPAK NATH

    Adv. R. C. KAUSHIK SHIBU DEVASIA OLICKAL

Respondent(s)

  1. 1.OIL AND NATURAL GAS CORPORATION LTD.

    Adv. PRERNA MEHTA[R-1] PRERNA MEHTA[R-2] PRERNA MEHTA[R-3] SHUVODEEP ROY[R-4]

Case History

  1. Case disposedDisposed

  2. 09-Jan-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  3. 27-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  4. 26-Apr-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  5. 23-Mar-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  6. 15-Mar-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Rajesh Bindal

  7. 13-Apr-2021

    After Week/Month/Vacation

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  8. 25-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  9. 24-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  10. 23-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  11. 18-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  12. 17-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  13. 16-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Krishna Murari

  14. 10-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  15. 09-Mar-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  16. 04-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  17. 03-Mar-2021

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  18. 16-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  19. 11-Feb-2021

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Ms. Justice Indu Malhotra and Hon'ble Mr. Justice Ajay Rastogi

  20. 24-Sep-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Sanjiv Khanna

  21. 08-Sep-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  22. 26-Aug-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar, Hon'ble Mr. Justice Dinesh Maheshwari and Hon'ble Mr. Justice Sanjiv Khanna

  23. 19-Apr-2018

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.K. Sikri and Hon'ble Mr. Justice Ashok Bhushan

  24. 14-Nov-2017

    First hearing

    Initial hearing scheduled

  25. 19-Apr-2017

    ROPView PDF

  26. 19-Apr-2017

    Office ReportView PDF

  27. 19-Apr-2017

    ROPView PDF

  28. 23-Mar-2017

    Office Report - of Main CaseView PDF

  29. 07-Mar-2017

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  30. 07-Mar-2017

    Office Report - of Main CaseView PDF

  31. 07-Mar-2017

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  32. 27-Feb-2017

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  33. 27-Feb-2017

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  34. 06-Feb-2017

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  35. 06-Feb-2017

    Office ReportView PDF

  36. 06-Feb-2017

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  37. 11-Jan-2017

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  38. 11-Jan-2017

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  39. 30-Nov-2016

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  40. 30-Nov-2016

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  41. 02-Sep-2016

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  42. 02-Sep-2016

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  43. 18-Feb-2016

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  44. 18-Feb-2016

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  45. 15-Dec-2015

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  46. 15-Dec-2015

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  47. 14-Dec-2015

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  48. 14-Dec-2015

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  49. 02-Nov-2015

    Office ReportView PDF

  50. 29-Sep-2015

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  51. 29-Sep-2015

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  52. 25-Aug-2015

    Office ReportView PDF

  53. 25-Aug-2015

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  54. 22-Jul-2015

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  55. 22-Jul-2015

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  56. 26-Mar-2015

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  57. 12-Mar-2015

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  58. 12-Mar-2015

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  59. 11-Feb-2015

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  60. 11-Feb-2015

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  61. 05-Jan-2015

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  62. 31-Oct-2014

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  63. 31-Oct-2014

    Office ReportView PDF

  64. 31-Oct-2014

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  65. 14-Oct-2014

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  66. 14-Oct-2014

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  67. 04-Aug-2014

    Office ReportView PDF

  68. 04-Aug-2014

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  69. 11-Apr-2014

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  70. 22-Jan-2014

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  71. 23-Sep-2013

    Office ReportView PDF

  72. 23-Sep-2013

    ROPView PDF

  73. 20-Sep-2013

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  74. 30-Jul-2013

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  75. 10-May-2013

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  76. 03-May-2013

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  77. 04-Mar-2013

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  78. 03-Jan-2013

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  79. 10-Dec-2012

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  80. 29-Nov-2012

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  81. 09-Nov-2012

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  82. 05-Nov-2012

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  83. 04-Oct-2012

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  84. 01-Oct-2012

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  85. 17-Sep-2012

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  86. 01-Aug-2012

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  87. 23-Jul-2012

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  88. 02-Jul-2012

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  89. 17-Apr-2012

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  90. 13-Mar-2012

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  91. 27-Jan-2012

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  92. 13-Dec-2011

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  93. 12-Dec-2011

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  94. 15-Nov-2011

    ROPView PDF

  95. 12-Oct-2011

    ROP - of Main CaseView PDF

  96. 06-Sep-2011

    ROP - of Main CaseView PDF

  97. 25-Jul-2011

    ROP - of Main CaseView PDF

  98. 13-May-2011

    ROP - of Main CaseView PDF

  99. 13-May-2011

    ROP - of Main CaseView PDF

  100. 11-Apr-2011

    ROPView PDF

  101. 08-Apr-2011

    ROPView PDF

  102. 03-Mar-2011

    ROP - of Main CaseView PDF

  103. 20-Jan-2011

    ROP - of Main CaseView PDF

  104. 16-Dec-2010

    ROPView PDF

  105. 09-Dec-2010

    ROP - of Main CaseView PDF

  106. 25-Nov-2010

    ROPView PDF

  107. 21-Oct-2010

    ROP - of Main CaseView PDF

  108. 18-Oct-2010

    ROPView PDF

  109. 31-Aug-2010

    ROP - of Main CaseView PDF

  110. 29-Jul-2010

    ROP - of Main CaseView PDF

  111. 23-Apr-2010

    ROP - of Main CaseView PDF

  112. 19-Mar-2010

    ROPView PDF

  113. 22-Feb-2010

    ROPView PDF

  114. 08-Feb-2010

    ROP - of Main CaseView PDF

  115. 25-Jan-2010

    Case filed

    Registration No. C.A. No. 3550/2017

  116. 18-Jan-2010

    ROPView PDF

  117. [ 2024 INSC 27 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 3548/2017

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View Full Judgment
casestatus.in Summary

Summary: C.A. No. 003550/2017 (DIPAK NATH v. ONGC LTD.) The Supreme Court allowed appeals by equipment/vehicle contractors against Gauhati High Court judgments that had imposed sales tax and VAT on hiring contracts with ONGC and IOCL. The Court held that these contracts—for cranes, trucks, trailers, and tank trucks—do not constitute "transfer of right to use goods" under Article 366(29A)(d) of the Constitution, as the contractors retained substantial control and bore all operational liabilities. Instead, the Court found these were service contracts exempt from sales tax/VAT, with liberty to assess service tax under Finance Act provisions. No costs ordered; judgment delivered January 9, 2024. This case analysis is maintained by casestatus.in based on publicly available court records.

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