The High Court at Jaipur dismissed the Sales Tax Revision filed by the Assistant Commissioner as the substantial question of law was already decided by a coordinate bench in an earlier matter, leaving nothing to be adjudicated.
The S.B. Sales Tax Revision/Reference No. 101/2024 is dismissed with pending applications, if any.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2025:RJ-JP:9826]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 101/2024
Assistant Commissioner, Commercial Tax, Anti Evasion, Zone-I, Jaipur.
----Petitioner
Versus
M/s Mafix Foods, Thakural Bhawan, 22 Godam, Jaipur.
----Respondent
| For Petitioner(s) | : Mr. |
DheerajTripathi,AGC |
|---|---|---|
| For Respondent(s) | : Mr. |
Alkesh Sharma,Advocate |
HON'BLE MR. JUSTICE ASHOK KUMAR JAIN
Order
05/03/2025
[2025:RJ-JP:9826]
[STR-101/2024]
(2 of 2)
(ASHOK KUMAR JAIN),J
MONU /107
2 issues framed by the court
Whether a Sales Tax Revision can be admitted when the issue has already been decided by a coordinate bench.
Whether the substantial question of law raised survives after the prior coordinate judgment.
Colour shows how this judgement treated each authority
Devyani International Limited Vs. The Additional Commissioner, S.B. STR No. 58/2013Referred¶15
**Devyani International Limited Vs. The Additional Commissioner, S.B. STR No. 58/2013**
M. Janardhan Vs. Joint Comissioner of Income TaxReferred¶20
M. Janardhan Vs. Joint Comissioner of Income Tax (Appeal (Civil) No. 4232/2003 reported as AIR 2005 SC 1309 · Who else cites this
Sir Chunilal V. Mehta & Sons. Ltd. Vs. Century Spg. And Mgf. Co. LtdReferred¶20
Sir Chunilal V. Mehta & Sons. Ltd. Vs. Century Spg. And Mgf. Co. Ltd, AIR 1962 SC 1314 · Who else cites this
Assistant Commissioner, Commercial Tax, Anti Evasion, Zone-I, Jaipur
M/s Mafix Foods, Thakural Bhawan, 22 Godam, Jaipur
ASHOK KUMAR JAIN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
