JUDGMENT :

SAMEER JAIN, J.

1. Instant Sales Tax Revision Petitions under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short ‘RVAT Act 2003’) read with Section 86 of the Rajasthan Sales Tax Act, 1994 have been filed by the petitioner-Revenue assailing the order impugned passed by the learned Tax Board, Ajmer.

2. All Revision Petitions in the bunch of cases are involving identical questions of law and based on the same set of facts. Therefore, with the consent of learned counsels, the matter is taken up for final disposal. SB Sales Tax Revision Petition No. 139/2019 is taken up as a lead case for deciding the questions of law which will apply mutatis-mutandis to all the connected Revisions.

3. The matter was heard on the following questions of law:

“Whether in the facts and circumstances of the case, the learned Tax Board was right in law in deleting the tax and consequential interest as well as penalty on implants, surgical items and medicines sold by the respondents even though the same was falling within the ambit of definition of “sale” as defined under Section 2(35) of the RVAT Act, 2003?”

4. Learned counsels appearing for the petitioners-Revenue submitted that under Sec