ULTRATECH CEMENT LTD. versus THE STATE OF GUJARAT & ORS.

Citation: [2026] 1 S.C.R. 467 · Decided: 08-01-2026 · Supreme Court of India · Bench: PANKAJ MITHAL · Disposal: Appeal(s) allowed

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Judgment (excerpt)

[2026] 1 S.C.R. 467 : 2026 INSC 43
Ultratech Cement Ltd. 
v. 
The State of Gujarat & Ors.
(Civil Appeal No(s). 3352-3353 of 2017)
08 January 2026
[Pankaj Mithal* and Prasanna B. Varale, JJ.]
Issue for Consideration
Issue arose 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 s.2(28) 
of the Motor Vehicles Act, 1988 and are liable to be taxed under 
the Gujarat Motor Vehicles Tax Act, 1958.
Headnotes†
Gujarat Motor Vehicles Tax Act, 1958 – s.3(1) – Motor Vehicles 
Act, 1988 – s.2(28) – Motor Vehicles – Road Tax – 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., if “motor vehicles” within the ambit of s.2(28) of the 1988 
Act and liable to be taxed under the Gujarat Motor Vehicles 
Tax Act – Appellant for manufacturing work at cement plants, 
using various Heavy Earth Moving Machinery/construction 
equipment or special services vehicle, if liable to pay road 
tax on those vehicles under the Gujarat Tax Act: 
Held: Vehicles used by the appellants not chargeable to tax – 
Vehicles used by the appellants are vehicles of special types-
construction equipment vehicles which are suitable and are meant 
for use for operation and use within the industrial area/factory 
premises/ defined enclosed premises and are not meant for use on 
roads or public roads – They are off-road equipments and as such 
stand excluded not only from the purview of the “motor vehicle” 
as defined u/s.2(28) of the Act but also from tax as Entry 57 of 
List II of the Seventh Schedule of the Constitution only authorizes 
taxation of vehicles suitable for use on roads only – They are not 
* Author
468
[2026] 1 S.C.R.
Supreme Court Reports
even chargeable to road tax in view of Schedule I to s.3(1) of the 
Gujarat Tax Act which do not prescribe any tax for such kind of 
vehicles i.e., construction equipment vehicles – However, if any 
such kind of vehicles are found to be used on roads, they would 
not be free from the rigors of s.2(28) of the Act and s.3 of the 
Gujarat Tax Act and also be subject to proceedings for seizure 
and penalty – Impugned judgments and orders holding that the 
vehicles/equipment used by the appellants particularly Dumpers 
were “motor vehicles” under the Act and chargeable to tax, set 
aside – Constitution of India – Entry 57 of List II of the Seventh 
Schedule. [Paras 55, 56]
Case Law Cited
Bolani Ores Ltd. v. State of Orissa [1975] 2 SCR 138 : (1974) 2 
SCC 777; Tarachand Logistic Solutions Limited v. State of Andhra 
Pradesh & Ors., 2025 SCC OnLine SC 1851; Chief General 
Manager, Jagannath Area & Ors. v. State of Orissa & Anr. [1996] 
Supp. 6 SCR 570 : (1996) 10 SCC 676; State of Gujarat & Ors. v. 
Akhil Gujarat Pravasi V.S. Mahamandal & Ors. [2004] 3 SCR 956 : 
(2004) 5 SCC 155; K.P. Varghese v. ITO [1982] 1 SCR 629 : (1981) 
4 SCC 173; Travancore Tea Estates Co. Ltd v. State of Kerala & 
Ors. [1980] 3 SCR 1388 : (1980) 3 SCC 619; Union of India and 
Ors. v. Chowgule and Co. Pvt. Ltd. & Ors. [1992] 2 SCR 992 : 
(1992) Supp. 3 SCC 141; M/s Central Coal Fields Ltd. v. State of 
Orissa & Ors. [1992] 2 SCR 982 : (1992) Supp. 3 SCC 133; Bose 
Abraham v. State of Kerala & Anr. [2001] 1 SCR 808 : (2001) 3 
SCC 157 – referred to.
Natwar Parikh & Co. Ltd. v. State of Karnataka & Ors. [2005] Supp. 
2 SCR 1100 : (2005) 7 SCC 364; Western Coalfields Limited v. 
State of Maharashtra & Anr. (2016) 11 SCC 613; Chairman, 
Rajasthan State Road Transport Corporation & Ors. v. Santosh & 
Ors. [2013] 3 SCR 720: (2013) 7 SCC 94 – held inapplicable.
List of Acts
Motor Vehicles Act, 1988; Gujarat Motor Vehicles Tax Act, 1958; 
Constitution of India; Central Motor Vehicle Rules, 1989.
List of Keywords
Heavy Earth Moving Machinery; Special services vehicles; 
Construction equipment vehicles; Tax; Chargeable to road tax; 
[2026] 1 S.C.R. 
469
Ultratech Cement Ltd. v. The State of Gujarat & Ors.
Industrial area; Factory premises; Roads; Public roads; Off-road 
equipments; Motor vehicle; Seizure and penalty; Registration fee; 
Arrears of tax.
Case Arising From
CIVIL APPELLATE JURISDICTION: Civil Appeal No(s).  
3352-3353 of 2017
From the Judgment and Order dated 15.07.2011 and 05.10.2012 of 
the High Court of Gujarat at Ahme

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