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Ultratech Cement Limited v. The State of Gujarat

Not available · 2026 INSC 43Decided 8 Jan 2026
Not available
Justice Pankaj Mithal · Justice Prasanna B. Varale

Background

Gujarat demanded road tax on heavy mining/construction machinery (Dumpers, Excavators, etc.) used exclusively within a cement factory and never driven on public roads.

Decision Breakdown

The Supreme Court held such machinery falls within a specific exclusion for vehicles adapted for use only in enclosed premises, and that states can only tax vehicles "suitable for use on roads": the tax demand was quashed, though the Court noted equipment actually found on public roads would lose this protection.

Lesson Learnt

Heavy machinery manufactured and used exclusively within a private, enclosed premises cannot be taxed as a "motor vehicle," even if it technically meets the general definition.

Official source (sci.gov.in)View Judgment (PDF)

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