(173) ULTRATECH CEMENT LTD. Vs. THE STATE OF GUJARAT AND OTHERS[SUPREME COURT OF INDIA] 08-01-2026
Motor Vehicles Act, 1988 — Section 2(28) — Gujarat Motor Vehicles Tax Act, 1958 — Section 3 — Constitution of India — Article 265 and Seventh Schedule, List II, Entry 57 — Interpretation — Whether Heavy Earth Moving Machinery (HEMM) and Construction Equipment Vehicles (CEV), such as Dumpers, Loaders, Excavators, Surface Miners, Dozers, Drills
India Law Library Docid # 2437975