1. These three Sales Tax Revision Petitions by the petitioner-Revenue are directed against common order of the Rajasthan Tax Board (for short, 'Tax Board') dt.03/03/2008, are relevant for the Assessment Years 2002-03, 2003-04 and 2004-05.

2. Brief facts noticed are that the respondent-assessee is carrying on the business of manufacturing and sale of Kirana items and spices at their factory at Ahmedabad and are also having office at Jaipur for trading in the aforesaid items. The respondent-assessee is also trading in spices like Chilli Powder (Mirchi), Coriander Powder (Dhaniya), Turmeric Powder (Haldi), Cumin Seed (Jeera), Asafoetida (Hing) etc.. It was noticed by the Assessing Officer (for short, 'AO') that the respondent was paying tax @4% on the spices/ Kirana items sold singly and tax @16% on Masalas which were a mixure of two or more spices. However, the AO was of the view that in so far as Asafoetida (Hing) is concerned, the tax of 4% only was being paid but the AO was of the view that it falls in the category of Packed Masala and once it is a Packed Masala, it falls in the entry where levy of tax is @16%. The AO, being not satisfied with the claim of the respondent