Back
PANKAJ MITHAL, PRASANNA B. VARALE
Ultratech Cement Ltd. – Appellant
Versus
State of Gujarat – Respondent
| Table of Content |
|---|
| 1. definition of motor vehicles and tax liability. (Para 2 , 8 , 15) |
| 2. arguments regarding off-road vehicle status. (Para 17 , 19 , 20 , 24) |
| 3. conclusion on vehicle categorization under tax law. (Para 43 , 44 , 55) |
JUDGMENT :
PANKAJ MITHAL, J.
1. Heard Shri P. Chidambaram, senior counsel appearing for the appellant-Ultratech Cement Ltd. in Civil Appeal Nos. 3352-3353/2017 and Shri Nakul Dewan, senior counsel appearing for the appellant in Civil Appeal Nos. 3357 and 3358/2017. Shri K. Parameshwar, senior counsel has been heard in opposition on behalf of respondent-State of Gujarat.
2. All the aforesaid four civil appeals are based on similar facts and raises a common question of law, namely; whether Heavy Earth Moving Machinery or special services vehicles or any construction equipment vehicles such as Dumpers, Loaders, Excavators, Surface Miners, Dozers, Drills, Rock Breakers etc. are “motor vehicles” within the ambit of Section 2 (28) of the MOTOR VEHICLES ACT , 19881[Hereinafter referred to as ‘the Act’] and are liable to be taxed under the Gujarat Motor Vehicles Tax Act, 19582[Hereinafter referred to as ‘the GUJARAT TAX ACT ’].
3. The Civil Appeal Nos.3352-3353/2017 a
Heavy Earth Moving Machinery, intended for off-road use only, do not qualify as 'motor vehicles' under the Motor Vehicles Act and are not subject to taxation, as confirmed by expert certifications.
The liability for motor vehicle tax persists regardless of usage location, provided vehicles are not reported as non-functional per statutory requirements.
Machines structurally adaptable for road use are motor vehicles, requiring registration and tax under relevant acts, regardless of exclusive use within private premises.
Cold recyclers and soil stabilizers are classified as construction equipment, not motor vehicles, and thus do not require registration under the Motor Vehicles Act.
(1) Levy of Road Tax – Exemption – If a motor vehicle is not used in a ‘public place’ or not kept for use in a ‘public place’ then person concerned should not be burdened with motor vehicle tax for s....
The court affirmed that a Poklen construction vehicle qualifies as a 'motor vehicle' under the Motor Vehicles Act, ensuring liability is upheld for third-party claims.
Vehicles designated for factory use are exempt from taxation as 'motor vehicles' under the Entry Tax Act, reaffirming that such classification depends on intended use.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
