JUDGMENT :

SAMEER JAIN, J.

1. The present Sales Tax Revisions/References (for short “STRs”) have been filed by the revenue, under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short “RVAT Act”) read with Section 86 of the Rajasthan Sales Tax Act, 1994 (for short “RST Act”), assailing the impugned order dated 23.18.2019 passed by the Rajasthan Tax Board, Ajmer and involves the following question of law:

“(i) Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in holding that the expenses charged are separate than the food charges despite only one coupon of composite amount issued at the entry by the respondent.

(ii) Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in deleting the tax and interest without appreciating the provisions pertaining to “Sale” as contemplated u/s 2(35) of the Act and “Sale Price” as contemplated u/s 2(36) of the Act.”

2. Since common issue is involved in all these STRs, STR No. 63/2020 is taken as lead file to peruse the facts and with the consent of the parties, all these STRs were heard together.

3. Learned counsel for the revenue submits that a survey was co