ULTRATECH CEMENT LIMITED vs THE STATE OF GUJARAT — C.A. No. 3352 - 3353/2017

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: SCIN010377742012

Filing Date

09-Nov-2012

Registration No

C.A. No. 3352 - 3353/2017

Diary Number

37774/2012

Order Date

08-Jan-2026

Document Type

Judgement - of Main Case

Neutral Citation

2026 INSC 43

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.ULTRATECH CEMENT LIMITED

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

Respondent(s)

  1. 1.THE STATE OF GUJARAT

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

Case History

  1. Case disposedDisposed

  2. 08-Jan-2026

    Judgement - of Main CaseView PDF

  3. 08-Jan-2026

    ROP - of Main CaseView PDF

  4. 08-Jan-2026

    Fixed Date by Court

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

  5. 09-Oct-2025

    ROP - of Main CaseView PDF

  6. 09-Oct-2025

    Fixed Date by Court

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

  7. 08-Oct-2025

    ROP - of Main CaseView PDF

  8. 08-Oct-2025

    Fixed Date by Court

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

  9. 25-Sep-2025

    ROP - of Main CaseView PDF

  10. 25-Sep-2025

    Next Week / Week Commencing / C.O.Week

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

  11. 24-Sep-2025

    Next Week / Week Commencing / C.O.Week

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

  12. 18-Sep-2025

    Fixed Date by Court

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

  13. 17-Sep-2025

    Fixed Date by Court

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

  14. 11-Sep-2025

    ROP - of Main CaseView PDF

  15. 11-Sep-2025

    Fixed Date by Court

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

  16. 10-Sep-2025

    Fixed Date by Court

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

  17. 03-Sep-2025

    ROP - of Main CaseView PDF

  18. 03-Sep-2025

    Next Week / Week Commencing / C.O.Week

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

  19. 28-Aug-2025

    Next Week / Week Commencing / C.O.Week

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

  20. 21-Aug-2025

    Next Week / Week Commencing / C.O.Week

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

  21. 08-May-2025

    ROP - of Main CaseView PDF

  22. 08-May-2025

    After Week/Month/Vacation

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

  23. 27-Mar-2025

    ROP - of Main CaseView PDF

  24. 27-Mar-2025

    Ordinary

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

  25. 20-Mar-2025

    Ordinary

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

  26. 06-Mar-2025

    Ordinary

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

  27. 27-Feb-2025

    Ordinary

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

  28. 06-Jan-2022

    ROP - of Main CaseView PDF

  29. 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

  30. 03-Dec-2021

    ROP - of Main CaseView PDF

  31. 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

  32. 13-Nov-2021

    ROP - of Main CaseView PDF

  33. 13-Nov-2021

    IA

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

  34. 05-Dec-2018

    ROP - of Main CaseView PDF

  35. 05-Dec-2018

    Administrative Order

    Registrar (J) - II

  36. 29-Oct-2018

    ROP - of Main CaseView PDF

  37. 29-Oct-2018

    Fixed Date by Court

    Hon'ble Ms. Justice Indu Malhotra

  38. 26-Sep-2018

    ROP - of Main CaseView PDF

  39. 26-Sep-2018

    Fixed Date by Court

    Hon'ble Mr. Justice Mohan M. Shantanagoudar

  40. 05-Sep-2018

    ROP - of Main CaseView PDF

  41. 05-Sep-2018

    Fixed Date by Court

    Registrar (J) - II

  42. 30-Jul-2018

    ROP - of Main CaseView PDF

  43. 30-Jul-2018

    Fixed Date by Court

    Registrar (J) - II

  44. 14-May-2018

    ROP - of Main CaseView PDF

  45. 14-May-2018

    First hearing

    Initial hearing scheduled

  46. 23-Feb-2017

    ROP - of Main CaseView PDF

  47. 23-Feb-2017

    ROP - of Main CaseView PDF

  48. 17-Feb-2017

    ROP - of Main CaseView PDF

  49. 17-Feb-2017

    Office Report - of Main CaseView PDF

  50. 17-Feb-2017

    ROP - of Main CaseView PDF

  51. 02-Jul-2014

    ROP - of Main CaseView PDF

  52. 02-May-2014

    Office Report - of Main CaseView PDF

  53. 02-May-2014

    ROP - of Main CaseView PDF

  54. 28-Mar-2014

    ROP - of Main CaseView PDF

  55. 12-Feb-2014

    ROP - of Main CaseView PDF

  56. 08-Oct-2013

    Office Report - of Main CaseView PDF

  57. 08-Oct-2013

    ROP - of Main CaseView PDF

  58. 07-Aug-2013

    ROP - of Main CaseView PDF

  59. 22-Apr-2013

    ROPView PDF

  60. 01-Feb-2013

    ROP - of Main CaseView PDF

  61. 02-Jan-2013

    ROP - of Main CaseView PDF

  62. 14-Dec-2012

    ROP - of Main CaseView PDF

  63. 09-Nov-2012

    Case filed

    Registration No. C.A. No. 3352 - 3353/2017

  64. [ 2026 INSC 43 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

CASE SUMMARY: ULTRATECH CEMENT LTD. v. STATE OF GUJARAT The Supreme Court allowed UltraTech Cement's appeal, holding that heavy earth-moving construction equipment (dumpers, loaders, excavators, etc.) used exclusively within factory/enclosed premises are exempt from motor vehicle taxation. The Court ruled these off-road vehicles fall within the exclusionary clause of Section 2(28) of the Motor Vehicles Act 1988 and cannot be taxed under Gujarat's Motor Vehicles Tax Act, as Constitutional Entry 57 permits taxation only of vehicles "suitable for use on roads." This case analysis is maintained by casestatus.in based on publicly available court records.

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