Authority: Supreme Court of India
Order Date: 16 July 2026
Case Overview
- Parties: Appellant – M/S CGGC SOMA JV; Respondents – Commercial Tax Officer & Others.
- Civil Appeal No.2812/2012 and associated appeals (Nos.6628‑6631/2012 and 6632/2012) were listed before a two‑Judge Bench (Justices Aravind Kumar and Vipul M. Pancholi).
- The appeals stem from earlier proceedings: W.P. No.12455/2005 (batch matters), W.P. No.18479/2007, and W.P. No.16888/2011, which were previously adjudicated by this Court in C.A. Nos.8267‑8271/2012.
- The nine‑Judge Bench had earlier over‑ruled the compensatory nature of Entry Tax, prompting the need for fresh material.
- An order dated 29‑03‑2017 directed appellants to file fresh petitions raising any new constitutional or statutory issues, with appropriate factual background.
- The Court, recalling its order dated 07‑02‑2018, remitted the matters to the High Court for determination of whether specific earth‑moving vehicles qualify as “motor vehicle” under the Motor Vehicles Act.
- Interim orders previously obtained were extended for a further eight weeks from the date of this order.
- The Court also noted that pending applications, if any, stand disposed of.
Final Outcome
- All the cited civil appeals (including No.2812/2012, Nos.6628‑6631/2012, and 6632/2012) are disposed of as per the signed order.
- The existing interim order is extended for eight weeks from 16 July 2026.
- Appellants are permitted to file fresh petitions in the High Court, addressing any new issues with requisite factual background.
- Any pending applications are deemed disposed of.
Topics: Taxation, Judicial Decision