ULTRA TECH CEMENT LIMITED AUTHORIZED SIGNATORY MR. P.S. MAZUMDAR vs THE STATE OF GUJARAT TRANSPORT DEPARTMENT CHIEF SECRETARY — C.A. No. 3357/2017

Case under Indirect Taxation : Entry Tax, Motor Vehicle Tax, Purchase Tax, Entertainment Tax, Terminal Tax, Octroi, Toll Tax, Professional Tax, Gold Control Act, Hotel Receipts Tax Act, Water and Sewage Tax, Luxury Tax, Cess Acts Section III-B. Status: Disposed.

Disposed

CNR: SCIN010096282013

Filing Date

20-Mar-2013

Registration No

C.A. No. 3357/2017

Diary Number

9628/2013

Order Date

08-Jan-2026

Document Type

Judgement - of Main Case

Disposal Type

Allowed

Last updated 06-Jul-2026

Acts & Sections

Indirect Taxation : Entry tax, motor vehicle tax, purchase tax, entertainment tax, terminal tax, octroi, toll tax, professional tax, Gold Control Act, Hotel Receipts Tax Act, Water and sewage Tax, luxury tax, Cess Acts Section III-B

Petitioner(s)

  1. 1.ULTRA TECH CEMENT LIMITED AUTHORIZED SIGNATORY MR. P.S. MAZUMDAR

    Adv. E. C. AGRAWALA[P-1]

Respondent(s)

  1. 1.THE STATE OF GUJARAT TRANSPORT DEPARTMENT CHIEF SECRETARY

    Adv. DEEPANWITA PRIYANKA[R-1] DEEPANWITA PRIYANKA[R-2] DEEPANWITA PRIYANKA[R-3]

Case History

  1. Case disposedDisposed

  2. 08-Jan-2026

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  3. 09-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  4. 08-Oct-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  5. 25-Sep-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  6. 24-Sep-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  7. 18-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  8. 17-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  9. 11-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  10. 10-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  11. 03-Sep-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  12. 28-Aug-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  13. 21-Aug-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  14. 08-May-2025

    After Week/Month/Vacation

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  15. 27-Mar-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  16. 20-Mar-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  17. 06-Mar-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  18. 27-Feb-2025

    Ordinary

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  19. 06-Jan-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Surya Kant and Hon'ble Ms. Justice Hima Kohli

  20. 03-Dec-2021

    Fixed Date by Court

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Surya Kant and Hon'ble Ms. Justice Hima Kohli

  21. 13-Nov-2021

    IA

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Surya Kant and Hon'ble Ms. Justice Hima Kohli

  22. 05-Dec-2018

    Administrative Order

    Registrar (J) - II

  23. 29-Oct-2018

    Fixed Date by Court

    Hon'ble Ms. Justice Indu Malhotra

  24. 26-Sep-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Mohan M. Shantanagoudar

  25. 05-Sep-2018

    Fixed Date by Court

    Registrar (J) - II

  26. 30-Jul-2018

    Fixed Date by Court

    Registrar (J) - II

  27. 14-May-2018

    First hearing

    Initial hearing scheduled

  28. 23-Feb-2017

    ROP - of Main CaseView PDF

  29. 23-Feb-2017

    ROP - of Main CaseView PDF

  30. 17-Feb-2017

    ROP - of Main CaseView PDF

  31. 17-Feb-2017

    Office Report - of Main CaseView PDF

  32. 17-Feb-2017

    ROP - of Main CaseView PDF

  33. 02-Jul-2014

    ROP - of Main CaseView PDF

  34. 02-May-2014

    Office Report - of Main CaseView PDF

  35. 02-May-2014

    ROP - of Main CaseView PDF

  36. 28-Mar-2014

    ROP - of Main CaseView PDF

  37. 12-Feb-2014

    ROP - of Main CaseView PDF

  38. 08-Oct-2013

    Office Report - of Main CaseView PDF

  39. 08-Oct-2013

    ROP - of Main CaseView PDF

  40. 07-Aug-2013

    ROP - of Main CaseView PDF

  41. 22-Apr-2013

    ROPView PDF

  42. 20-Mar-2013

    Case filed

    Registration No. C.A. No. 3357/2017

  43. 01-Feb-2013

    ROP - of Main CaseView PDF

  44. 02-Jan-2013

    ROP - of Main CaseView PDF

  45. 14-Dec-2012

    ROP - of Main CaseView PDF

  46. [ 2026 INSC 43 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 3352 - 3353/2017

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casestatus.in Summary

Case Summary: ULTRATECH CEMENT LTD. v. STATE OF GUJARAT Court Decision: The Supreme Court allowed appeals by UltraTech Cement Ltd., holding that heavy earth-moving construction equipment vehicles (dumpers, loaders, excavators, etc.) used exclusively within factory/enclosed premises are not "motor vehicles" liable to road tax under the Motor Vehicles Act, 1988 and Gujarat Motor Vehicles Tax Act, 1958. Key Reasoning: The Court found these vehicles fall within the exclusionary clause of Section 2(28) of the Motor Vehicles Act—which exempts "vehicles of special type adapted for use only in factory or enclosed premises"—and are off-road equipment designed for industrial use, not suitable for road use, thus outside taxation authority under constitutional Entry 57. This case analysis is maintained by casestatus.in based on publicly available court records.

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