K. P. Mozika vs Oil and Natural Gas Corporation Ltd.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(SC) 26

ABHAY S. OKA, RAJESH BINDAL
K. P. Mozika – Appellant
Versus
Oil and Natural Gas Corporation Ltd. – Respondent

Advocates appeared:
For Appellant(s) Mr. Hrishikesh Baruah, AOR Mr. Kumar Kshitij, Adv. Mr. B.K.Mishra,Sr.Adv. Mr. Hitesh Kumar Sharma,Adv. Mr. Akhileshwar Jha,Adv. Mr. Amit Kumar Chawla,Adv. Mr. virendra Mohan,Adv. Ms. Niharika Dwivedi,Adv. Ms. Sandhya Mishra,Adv. Mr. Mohan Pandey, AOR Mr. Anil Shrivastav, AOR Mr. Ananga Bhattacharyya, AOR Ms. Devahuti Tamuli, Adv. Mr. Krishanu Barua, Adv. Mr. Manish Goswami, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Raj Bahadur Yadav, AOR Mr. Sumeet Lall, AOR Mr. Uday gupta,Adv. Ms. Shivani Lal,Adv. Mr. Hiren Dasan,Adv. Mr. M.K.Tripathi,Adv. Mr. Rajeev Kumar Gupta,Adv. Mr. R. C. Kaushik, AOR Mr. Shibu Devasia Olickal, AOR Mr. Jagjit Singh Chhabra, AOR
For the Respondent(s): Mrs. Aishwarya Bhati, A.S.G. Mr. Raj Bahadur Yadav Aor, Adv. Mrs. Nisha Bagchi, Adv. Mr. Shashank Bajpai, Adv. Mrs. Ruchi Kohli, Adv. Mr. Prashant Singh Ii, Adv. Mr. Sabarish Subramanium, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Ananga Bhattacharyya, AOR Mr. Anil Shrivastav, AOR Ms. Sangeeta Bharti, Adv. Ms. Prerna Mehta, AOR Mr. Saurav Agrawal, Adv. Mr. Rajeev Kumar Dubey, Adv. Mr. Kamlendra Mishra, AOR Mr. Nalin Kohli, Sr. A.A.G. Mr. Saurabh Tripathi, Adv. Mr. Ankit Roy, Adv. Mr. Nimisha Menon, Adv. Mr. Aastik Dhingra, Adv. Mr. Shuvodeep Roy, AOR Mr. N. Venkatraman, A.S.G. Mr. Aishwarya Bhati, A.S.G. Mr. Arijit Prasad,Sr.Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Ruchi Kohli, Adv. Ms. Nisha Bagchi, Adv. Mr. B. Krishna Prasad, AOR Ms. Ruchi Kohli, AOR M/S. Corporate Law Group, AOR

JUDGMENT :

ABHAY S. OKA, J.

FACTUAL ASPECTS

1. This group of appeals concerns the liability to pay tax under the Assam General Sales Tax Act, 1993 (for short, ‘the Sales Tax Act’) and the Assam Value Added Tax Act, 2003 (for short, ‘the VAT Act’), respectively. In some cases, in this group of appeals, the assessees have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas Corporation Limited (for short, ‘ONGC’). There are other cases where Indian Oil Corporation Limited (for short, ‘IOCL’) has entered into agreements with transporters to provide tank trucks to deliver its petroleum products.

2. These cases have been clubbed together as similar questions of law and fact arise. Broadly, the question is whether, by hiring these motor vehicles/cranes, there is a transfer of the right to use any goods. If there is a transfer of the right to use the goods, it will amount to a sale in terms of Clause 29A(d) of Article 366 of the Constitution of India. In short, if the transactions do not fall in the definition of ‘Sale’ in Clause 29A(d), the same may not attract ta

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2024 Supreme(SC) 26

ABHAY S. OKA, RAJESH BINDALK. P. Mozika – AppellantVersusOil and Natural Gas Corporation Ltd. – Respondent

Cases Referred (14)

ABHAY S. OKA, RAJESH BINDAL
K. P. Mozika – Appellant
Versus
Oil and Natural Gas Corporation Ltd. – Respondent