M/S. K.P. MOZIKAversusOIL AND NATURAL GAS CORPORATION LTD. AND ORS
Case No.: CIVIL APPEAL No. 3548/2017
Decision Date: 09-01-2024
Disposal: Unknown
Neutral Citation: 2024INSC27

 




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						 M/S. K.P. MOZIKA versus OIL AND NATURAL GAS CORPORATION LTD. AND ORS - [2024] 1 S.C.R. 4882024 INSC 27 ABHAY S. OKA, RAJESH BINDAL Issue for Consideration In a group of appeals, the assessee have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas Corporation Limited (ONGC). In the Oil Corporation Limited (IOCL) has entered into agreements with transporters to provide tank trucks to deliver its petroleum products. Whether, by hiring the motor vehicles/ cranes, there is a transfer of the right to use any goods. If there is a transfer of the right to use the goods, it Decision Date : 09-01-2024 | Case No : CIVIL APPEAL No. 3548/2017  | Direction Issue : : Appeal preferred by assesses, allowed.  |  Bench : 2 Judges

Summary: Englishਪੰਜਾਬੀ - PunjabiDisclaimer 
						Judgments in  regional languages are also made available alongside the English version. The translations are being done with the help of various human agencies and software tools. 
						Reasonable efforts have been made to provide an accurate translation.
						 
						 Hindi Judgment as published in Ucchtam Nyayalya Nirnay Patrika are reproduced under approval of Vidhi Sahitya Prakashan, Department of legislative affairs, Govt. Of India. 
						 
						Supreme Court Registry will not responsible for incorrect or inaccurate translation and  for any error, omission or discrepancy in the content of translated text. 
						The translation of Judgements is provided for general information  and shall have no legal effect for compliance or enforcement.
						If any questions arise related to the accuracy of the information/statement contained in the translated judgment,  users are advised to verify from the original judgments and also to refer to correct position of law while referring to old judgments.Visitors to the site are requested to cross check the correctness of the information on this site with the authorities concerned or consult the relevant record. The information made available here is not meant for legal evidence. Neither the Courts concerned nor the National Informatics Centre (NIC) nor the e-Committee is responsible for any data inaccuracy or delay in the updation of the data on this website. We do not accept any responsibility or liability for any damage or loss arising from the direct/indirect use of the information provided on the site. However, we shall be obliged if errors/omissions are brought to our notice for carrying out the corrections.M/S. K.P. MOZIKAversusOIL AND NATURAL GAS CORPORATION LTD. AND ORS-[2024] 1 S.C.R. 4882024 INSC 27Coram : ABHAY S. OKA, RAJESH BINDALIssue for Consideration In a group of appeals, the assessee have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas Corporation Limited (ONGC). In the Oil Corporation Limited (IOCL) has entered into agreements with transporters to provide tank trucks to deliver its petroleum products. Whether, by hiring the motor vehicles/ cranes, there is a transfer of the right to use any goods. If there is a transfer of the right to use the goods, itDecision Date :09-01-2024| Case No :CIVIL APPEAL No. 3548/2017| Direction Issue :: Appeal preferred by assesses, allowed.|  Bench :2 Judges