Ultratech Cement Limited vs The State Of Gujarat

insc-2026-43 Supreme Court of India 8 January 2026 • CIVIL APPEAL NO. 3357 OF 2017; CIVIL APPEAL NO. 3358 OF 2017 • 22 min read
11 cases cited (0 SG, 11 foreign) Cited by 1 case

Practice Areas

Act and that the appellants are required to pay road tax on those vehicles under the Gujarat Tax Act Bihar and Orissa Motor Vehicles Taxation Act, 1930 Constitution of India Gujarat Motor Vehicles Tax Act, 1958 Gujarat Tax Act Karnataka Motor Vehicles Taxation Act, 1957 Motor Vehicles Act, 1988

Judges (2)

Pankaj Mithal Delivered Prasanna B. Varale Coram

Counsel (3)

K. Parameshwar Counsel Respondent Nakul Dewan Counsel Appellant P. Chidambaram Counsel Appellant

Parties (2)

State of Gujarat Respondent Ultratech Cement Limited Appellant

Case Significance

Ultratech Cement Limited vs The State Of Gujarat is a Supreme Court of India decision dated January 8, 2026 (citation: insc-2026-43). Civil appeal concerning whether Heavy Earth Moving Machinery and special service construction vehicles such as dumpers and loaders require registration under the Motor Vehicles Act. The Supreme Court adjudicated the dispute between Ultratech Cement and the State of Gujarat with no order as to costs. The bench comprised Justices Pankaj Mithal and Prasanna B. Varale. The judgment was delivered by Justice Pankaj Mithal. Counsel appearing: K. Parameshwar (counsel for respondent), Nakul Dewan (counsel for appellant), P. Chidambaram (counsel for appellant).

This case has been cited by 1 subsequent judgment. The judgment references 11 case citations.

Summary

Civil appeal concerning whether Heavy Earth Moving Machinery and special service construction vehicles such as dumpers and loaders require registration under the Motor Vehicles Act. The Supreme Court adjudicated the dispute between Ultratech Cement and the State of Gujarat with no order as to costs.

What was the outcome of Ultratech Cement Limited vs The State Of Gujarat?

Civil appeal concerning whether Heavy Earth Moving Machinery and special service construction vehicles such as dumpers and loaders require registration under the Motor Vehicles Act. The Supreme Court ...

Statutes Cited

Act and that the appellants are required to pay road tax on those vehicles under the Gujarat Tax Act
s 39
Bihar and Orissa Motor Vehicles Taxation Act, 1930
Constitution of India
Art 265
Gujarat Motor Vehicles Tax Act, 1958
Gujarat Tax Act
s 3
Karnataka Motor Vehicles Taxation Act, 1957
s 3(2)
Motor Vehicles Act, 1988
s 66

Cases Cited (11)

IN (11)
(1974) 2 SCC 777 (1980) 3 SCC 619 (1981) 4 SCC 173 (1996) 10 SCC 676 (2001) 3 SCC 157 (2004) 5 SCC 155 (2005) 7 SCC 364 (2013) 7 SCC 94 (2016) 11 SCC 613 2025 SCC OnLine SC 1851 2026 INSC 43

Cited By (1)

insc-2026-43
Ultratech Cement Limited vs The State Of Gujarat

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2026-43)