[2025:RJ-JP:15134] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision / Reference No. 132/2023 Assistant Commissioner, Anti Evasion, Zone-1, Jaipur ----Petitioner Versus M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur. ----Respondent Connected With S.B. Sales Tax Revision / Reference No. 123/2023 Assistant Commissioner, Anti Evasion, Zone-I, Jaipur. ----Petitioner Versus M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur. ----Respondent S.B. Sales Tax Revision / Reference No. 124/2023 Assistant Commissioner, Anti Evasion, Zone-I, Jaipur ----Petitioner Versus M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur. ----Respondent S.B. Sales Tax Revision / Reference No. 128/2023 Assistant Commissioner, Anti Evasion, Zone - 1, Jaipur. ----Petitioner Versus M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur. ----Respondent S.B. Sales Tax Revision / Reference No. 129/2023 Assistant Commissioner, Anti Evasion, Zone-1, Jaipur ----Petitioner Versus [2025:RJ-JP:15134] (2 of 3) [STR-132/2023] M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur ----Respondent S.B. Sales Tax Revision / Reference No. 134/2023 Assistant Commissioner, Anti Evasion, Zone - I, Jaipur. ----Petitioner Versus M/s Royal Orchid Jaipur Private Limited, A-62, A/2, Jai Singh Highway, Banipark, Jaipur. ----Respondent For Petitioner(s) : Mr. Abhilash Paliwal for Mr. Dheeraj Tripathi, AGC For Respondent(s) : Mr. Alkesh Sharma Mr. Ayush Sharma Mr. Yashaswi Sharma HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 03/04/2025 1. Stay application nos. 2663/2023, 2646/2023, 2647/2023, 2652/2023, 2653/2023 and 2665/2023 are dismissed as withdrawn. 2. Stay applications stand disposed of. 3. Heard learned counsel for petitioner and learned counsel for respondent(s). 4. Learned counsel for respondent(s) while referring the judgment dated 18.07.2022 in D.B. Salex Tax Revision Petition No. 167/2020 submits that the substantial question of law as referred by the petitioner was considered by a Division Bench of this Hon’ble Court and answered in negative against the petitioner. He further submits that now no substantial question of law survives in [2025:RJ-JP:15134] (3 of 3) [STR-132/2023] these petitions, therefore, these revision petitions are disposed of in light of judgment dated 18.07.2022 passed by Hon’ble Division Bench. 5. Having considered the submissions and also the judgment dated 18.07.2022, the controversy involved in the STRs are well addressed by the judgment dated 18.07.2022, therefore, nothing survives in these STRs, hence, same are hereby dismissed in light of judgment of Division Bench. 6. Misc. application, if any, stands disposed of. (ASHOK KUMAR JAIN),J CHETNA BEHRANI /95-100