Authority: Supreme Court of India
Order Date: 16 July 2026
Case Overview
- Parties: Appellant M/S CGGC SOMA JV vs Respondent Commercial Tax Officer & Others.
- The appeals (Civil Appeal Nos. 6627/2012, 6628‑6631/2012, 6632/2012) arise from earlier judgments (W.P. No.12455/2005, W.P. No.18479/2007, W.P. No.16888/2011) concerning the nature of Entry Tax and the classification of earth‑moving vehicles under the Motor Vehicles Act.
- The Supreme Court noted that the nine‑Judge Bench had expressly overruled the compensatory nature of Entry Tax, making it necessary for fresh material and factual background.
- The Court directed that appellants may file fresh writ petitions in the High Court, raising any constitutional or statutory issues, within eight weeks from the order.
- The interim order previously obtained by the parties was extended for eight weeks pending the fresh petitions.
Final Outcome
- All the listed civil appeals are disposed of as per the order dated 07‑02‑2018 and the present order.
- The parties are permitted to file fresh petitions in the High Court within eight weeks.
- The existing interim relief continues for an additional eight‑week period.
- Any pending applications, if any, stand disposed of.
Topics: Legal Dispute, Taxation, Vehicle Classification