[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. Dheeraj Tripathi, AGC For Respondent(s) : Mr. Alkesh Sharma, Advocate HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 05/03/2025 1. Instant S.B. Sales Tax Revision is preferred by Tax Assessing Authority for consideration of substantial question of law as proposed in petition. 2. Learned counsel for respondent has referred the order dated 05.05.2023 in S.B. Sales Tax Revision/Reference No. 58/2013 and submits that an identical issue has already been decided by a Co- ordinate Bench of this Court, therefore, no substantial question of law remains to be decided. 3. In case of Devyani International Limited Vs. The Additional Commissioner, S.B. STR No. 58/2013, 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 (supra) has decided the appeal in favor of assessee. [2025:RJ-JP:9826] (2 of 2) [STR-101/2024] 4. 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 herein has already been decided by a Co-ordinate Bench of this Court, therefore, nothing survives to be decided in larger interest by this Court. 5. An S.B. Sales Tax Revision can only be admitted on substantial question of law and not otherwise. The 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 and held that a question of law having material bearing on the decision of the case. 6. Having considered aforesaid, substantial question of law raised by petitioner is already decided by a Co-ordinate Bench, nothing remains to be adjudicated, hence, this Sales Tax Revision is devoid of merit and liable to be dismissed. 7. Accordingly, S.B. Sales Tax Revision/Reference No. 101/2024 is hereby dismissed with pending application(s), if any. (ASHOK KUMAR JAIN),J MONU /107