UNION OF INDIA MINISTRY OF FINANCE REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA vs M/S ALI BROTHERS AND ORS. — C.A. No. 3580/2017

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

Disposed

CNR: SCIN010096712013

Filing Date

21-Mar-2013

Registration No

C.A. No. 3580/2017

Diary Number

9671/2013

Order Date

09-Jan-2024

Document Type

ROP - of Main Case

Disposal Type

Appeals Allowed

Last updated 06-Jul-2026

Acts & Sections

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

Petitioner(s)

  1. 1.UNION OF INDIA MINISTRY OF FINANCE REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA

    Adv. RAJ BAHADUR YADAV[P-1]

Respondent(s)

  1. 1.M/S ALI BROTHERS AND ORS.

    Adv. ANIL SHRIVASTAV SHUVODEEP ROY[R-4] SHUVODEEP ROY[R-5] SHUVODEEP ROY[R-6]

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

    ROPView PDF

  71. 23-Sep-2013

    Office ReportView PDF

  72. 23-Sep-2013

    ROPView PDF

  73. 20-Sep-2013

    ROPView PDF

  74. 30-Jul-2013

    ROPView PDF

  75. 10-May-2013

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  76. 03-May-2013

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  77. 21-Mar-2013

    Case filed

    Registration No. C.A. No. 3580/2017

  78. 04-Mar-2013

    ROPView PDF

  79. 03-Jan-2013

    ROPView PDF

  80. 10-Dec-2012

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  81. 29-Nov-2012

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  82. 09-Nov-2012

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  83. 05-Nov-2012

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  84. 04-Oct-2012

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  85. 01-Oct-2012

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  86. 17-Sep-2012

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  87. 01-Aug-2012

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  88. 23-Jul-2012

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  89. 02-Jul-2012

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  90. 17-Apr-2012

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  91. 13-Mar-2012

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  92. 27-Jan-2012

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  93. 13-Dec-2011

    ROPView PDF

  94. 12-Dec-2011

    ROPView PDF

  95. 15-Nov-2011

    ROPView PDF

  96. 12-Oct-2011

    ROP - of Main CaseView PDF

  97. 06-Sep-2011

    ROP - of Main CaseView PDF

  98. 25-Jul-2011

    ROP - of Main CaseView PDF

  99. 13-May-2011

    ROP - of Main CaseView PDF

  100. 13-May-2011

    ROP - of Main CaseView PDF

  101. 11-Apr-2011

    ROPView PDF

  102. 08-Apr-2011

    ROPView PDF

  103. 03-Mar-2011

    ROP - of Main CaseView PDF

  104. 20-Jan-2011

    ROP - of Main CaseView PDF

  105. 16-Dec-2010

    ROPView PDF

  106. 09-Dec-2010

    ROP - of Main CaseView PDF

  107. 25-Nov-2010

    ROPView PDF

  108. 21-Oct-2010

    ROP - of Main CaseView PDF

  109. 18-Oct-2010

    ROPView PDF

  110. 31-Aug-2010

    ROP - of Main CaseView PDF

  111. 29-Jul-2010

    ROP - of Main CaseView PDF

  112. 23-Apr-2010

    ROP - of Main CaseView PDF

  113. 19-Mar-2010

    ROPView PDF

  114. 22-Feb-2010

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  115. 08-Feb-2010

    ROP - of Main CaseView PDF

  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

PDF 1PDF 2PDF 3PDF 4PDF 5PDF 6PDF 7PDF 8PDF 9PDF 10PDF 11PDF 12PDF 13PDF 14PDF 15PDF 16PDF 17
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casestatus.in Summary

Summary of C.A. No. 003580 / 2017 The Supreme Court allowed all appeals by assesses, holding that hiring contracts for cranes, trucks, trailers, and tank trucks do not constitute "transfer of right to use goods" under the VAT Act and Sales Tax Act because they fail to meet the five-part test established in BSNL case—particularly, the hirer does not obtain exclusive legal rights or effective control, and the contractor retains full legal liability. The Union of India's cross-appeal was disposed with liberty to pursue service tax recovery under the Finance Act. This case analysis is maintained by casestatus.in based on publicly available court records.

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