[2025:RJ-JP:22316] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision / Reference No. 95/2024 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 For Respondent(s) : Mr. Alkesh Sharma HON'BLE MR. JUSTICE MANEESH SHARMA Order 27/05/2025 1. The instant Sales Tax/Revision has been filed on behalf of the petitioner against the order dated 27.12.2023 passed by the Rajasthan Tax Board, Ajmer, whereby the appeal filed by the respondent has been allowed. 2. Learned counsel for the appellant submits that the impugned order passed by the learned Tax Board is unsustainable in the eye of the law. Therefore, the same may kindly be quashed and set aside. 3. Per contra, learned counsel for the respondent supported the impugned order and contended that the impugned order is based on correct appreciation of fact as well as law on the subject. He further submits that in S.B. STR No.58/2013 titled as M/s Devyani International Limited vs. The Additional Commissioner Commercial Taxes dated 05.05.2023 passed by the co-ordinate Bench of this Court has held that 'pizza' and 'sandwich' are cooked food, and since the impugned order has been passed by the Rajasthan Tax Board relying upon the judgment passed by co-ordinate Bench of this Court, therefore, there is no substantial question of law remains to be decided in the present appeal. [2025:RJ-JP:22316] (2 of 2) [STR-95/2024] 4. Heard and considered the submissions of learned counsel for the parties and perused the material available on record. 5. From a bare perusal of the impugned order dated 27.12.2023, it is evident that the appeal filed by the respondent was allowed by the learned Rajasthan Tax Board while relying upon the judgment passed by the co-ordinate Bench of this Court in the matter of M/s Devyani International Limited vs. The Additional Commissioner Commercial Taxes. 6. Since the question sought to be raised by the petitioner in the present Sales Tax Revision has already been decided against revenue by the co-ordinate Bench of this Court in the matter of M/s Devyani International Limited vs. The Additional Commissioner Commercial Taxes, therefore, it cannot be said that the learned Tax Board committed any illegality or perversity in passing the impugned order. 7. Since the substantial questions of law so raised by the petitioner are already answered in favour of the respondent- Assessee and against the petitioner, therefore, nothing remains to be left for adjudication. 8. Apart from the above, similar S.B. Sales Tax Revision/Reference No.101/2024 titled as Assistant Commissioner, Commercial Tax, Anti Evasion vs. M/s Mafix Foods is also dismissed by the co-ordinate Bench of this Court vide order dated 05.03.2025, therefore, also the present STR is devoid of merit. 9. Hence, this STR is dismissed as being devoid of merits. 10. All pending application(s), if any, shall stand disposed of. (MANEESH SHARMA),J DEEPA RANI -101