Authority: Supreme Court of India

Order Date: 22 July 2026

Case Overview

  • Appellant: Reliance Generators Pvt. Ltd (through Managing Director) vs Respondent: Commercial Tax Officer.
  • Appeal No.11074/2018 challenged the Assessing Officer's order dated 05.05.2006 imposing sales tax on the establishment of diesel generators for Assessment Year 2003‑04.
  • Earlier proceedings: High Court Division Bench dismissed the appeal on the ground of availability of an alternative remedy; the appellant's writ petition (W.P. No.23950 of 2006) was also dismissed for the same reason.
  • Counsel argued that, under the Kone Elevator India Pvt. Ltd. vs State of Tamil Nadu (2014) judgment and the Supreme Court order in W.P.(C) Nos.66‑67/2012, the case should be reconsidered.
  • The bench comprised Hon’ble Justice Prashant Kumar Mishra and Hon’ble Justice Shree Chandrashekhara. Counsel for the appellant included Mr. T.V. Lakshmanan, Adv., Mr. A. Venayagam Balan, AOR Mrs. Santhanalakshmi, Adv., and Mr. Puneet Thakur, Adv.

Final Outcome

  • The Supreme Court disposed of the civil appeal, directing the Assessing Officer to undertake a fresh assessment or reassessment in line with the law laid down in the Kone Elevator judgment.
  • All pending applications, if any, were ordered to stand disposed.

Topics: Tax Assessment, Supreme Court Order