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Supreme Court of India

Ultratech Cement Limited v. The State of Gujarat

Neutral citation
Reported as [2026] 1 S.C.R. 467
Bench Pankaj Mithal and Prasanna B. Varale JJ.
Decided 8 January 2026

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

For the above reason that the Ministry of Road Transport and Highways (MoRTH) had issued circular dated 13.07.2020 to clarify that vehicles as used by the appellants i.e., vehicles of special type or those used in construction activity, if are not being run on roads, do not qualify to be motor vehicles and regular registration.

Judgment, page 12

From the headnote

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

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