Authority: Supreme Court of India
Order Date: 14 July 2026
Case Overview
- Civil Appeal No. 11074/2018: appellant Reliance Generators Pvt. Ltd. (through its Managing Director) versus Commercial Tax Officer. Heard on 14‑07‑2026 before Hon'ble Mr. Justice Prashant Kumar Mishra and Hon'ble Mr. Justice Shree Chandrashekhar. Counsel for appellant included Mr. Vikramjeet Banerjee (A.S.G.), Mr. Gurmeet Singh Makker (AOR) and a long list of advocates. The Court ordered the matter to be listed for hearing on 16‑07‑2026 at the request of the appellant’s counsel.
- Civil Appeal No. 4708‑4711/2008 (Section XII‑B): stay application on IA 5/2008 for exemption from filing affidavit on IA 66852/2021, early hearing application on IA 88115/2023, etc. Learned counsel for both parties appeared. The Court reserved judgment/orders and directed that the parties may file written submissions with citations within one week from the date of the order.
- Writ Petitions (W.P.(C) Nos. 66/2012, 67/2012, 40/2012, 175/2012, 176/2012, 320/2012, 383/2012, 110/2014): The petitions concerned the charging of sales tax/value added tax on supply and installation of lifts and air‑conditioners. Learned counsel for the parties were ad idem that the issue had already been decided by this Court in Kone Elevator India Private Ltd. vs. State of Tamil Nadu (2014) 7 SCC 1. The Court held that assessment or re‑assessment must be undertaken in view of the law laid down in the Kone Elevator case. Consequently, the Court disposed of the writ petitions, reserving liberty in favour of the Assessing Officer to undertake fresh assessment or re‑assessment as appropriate.
Final Outcome
- Civil Appeal No. 11074/2018: matter listed for hearing on 16‑07‑2026.
- Civil Appeal No. 4708‑4711/2008: judgment reserved; written submissions due within one week.
- All listed writ petitions dismissed; Assessing Officer empowered to conduct fresh tax assessment/re‑assessment per the Kone Elevator precedent.
Topics: Tax Assessment; Supreme Court Orders; Lift & Air‑Conditioner VAT