M/S D.P.AGARWALA vs OIL AND NATURAL GAS CORPORATION LTD. — C.A. No. 3558/2017

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

Disposed

CNR: SCIN010024742010

Filing Date

23-Jan-2010

Registration No

C.A. No. 3558/2017

Diary Number

2474/2010

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.M/S D.P.AGARWALA

    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

    ROP - of Main CaseView PDF

  30. 07-Mar-2017

    Office Report - of Main CaseView PDF

  31. 07-Mar-2017

    ROP - of Main CaseView PDF

  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

    ROPView PDF

  37. 11-Jan-2017

    ROP - of Main CaseView PDF

  38. 11-Jan-2017

    ROP - of Main CaseView PDF

  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

    ROPView PDF

  69. 11-Apr-2014

    ROPView PDF

  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. 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

    ROPView PDF

  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. 23-Jan-2010

    Case filed

    Registration No. C.A. No. 3558/2017

  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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casestatus.in Summary

Summary of C.A. No. 003558/2017 (M/S D.P. AGARWALA v. ONGC LTD.) The Supreme Court allowed all assessees' appeals, holding that hiring cranes, trucks, trailers, and tank trucks to ONGC/IOCL do not constitute "transfer of right to use goods" under VAT/Sales Tax Acts because contractors retained control, liability, and operational responsibility. Transactions are service contracts, not sales. This case analysis is maintained by casestatus.in based on publicly available court records.

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