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

Case summary from SCR

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 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