Assistant Commissioner, Commercial Tax Vs M/S Mafix Foods

These S.B. sale tax revisions were preferred by Tax Assessing Authority for consideration of substantial question of law as proposed in petition(s). In all petitions common point of law is proposed.

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Learned counsel for respondent has referred the order dated 05.05.2023 in Devyani International Limited Vs. The Additional Commissioner, S.B. Sales Tax

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Revision/Reference No. 58/2013 and submits that an identical issue has already been decided by a Co-ordinate Bench of this Court and proposed questions were answered against petitioner Tax Assessing Authority, therefore, no substantial question of law remains to be decided.

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In case of Devyani International Limited Vs. The Additional Commissioner(supra) a Co-ordinate Bench has held that ‘pizza’ and ‘sandwich’ are cooked food. The Rajasthan Tax Board, relying upon judgment in case of Devyani International Limited Vs. The Additional Commissioner(supra) has decided the appeal(s) in favor of assessee (respondent herein).

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Having considered the submission of learned counsel for the parties and also on perusing the material available on record, I am of the considered view that after judgment dated 05.05.2023 in S.B. Sales Tax Revision/Reference No. 58/2013 the issue raised

[2025:RJ-JP:15285]

[STR-97/2024]

(3 of 3)

herein has already been answered by a Co-ordinate Bench of this Court, therefore, nothing survives to be decided by this Court. 5. A S.B. Sales Tax Revision can only be admitted on substantial question of law and not otherwise. The concept of substantial question of law was considered by Hon’ble Supreme Court in case of M. Janardhan Vs. Joint Comissioner of Income Tax (Appeal (Civil) No. 4232/2003 reported as AIR 2005 SC 1309, while referring the judgment in case of Sir Chunilal V. Mehta & Sons. Ltd. Vs. Century Spg. And Mgf. Co. Ltd, AIR 1962 SC 1314 held that a question of law having material bearing on the decision of the case.

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Having considered the submissions of learned counsels for the parties as the issue was already addressed by a Coordinate Bench of this Hon’ble Court in case of Devyani International Limited Vs. The Additional Commissioner (Supra) , therefore, no substantial question of law remain to be adjudicated or answered. Thus, these revision petitions devoid of merits and liable to be dismissed.

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Accordingly, S.B. sale tax revisions/reference Nos.97/2024, 104/2024, 107/2024 and 110/2024 are hereby dismissed with pending applications, if any.

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(ASHOK KUMAR JAIN),J

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GAURAV /106-109

Assistant Commissioner, Commercial Tax v. M/S Mafix Foods

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Assistant Commissioner, Commercial Tax v. M/S Mafix Foods

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