HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Sales Tax Revision / Reference No. 1/2026 M/s Sony India Private ----Petitioner Versus Assistant Commissioner, ----Respondent Connected With S.B. Sales Tax Revision / Reference No. 2/2026 M/s Sony India Private ----Petitioner Versus Assistant Commissioner ----Respondent S.B. Sales Tax Revision / Reference No. 3/2026 M/s Sony India Private ----Petitioner Versus Assistant Commissioner, ----Respondent S.B. Sales Tax Revision / Reference No. 4/2026 M/s Sony India Private Limited ----Petitioner Versus Assistant Commissioner ----Respondent For Petitioner(s) : Mr. Kamal Sawhney through V.C. with Mr. Niraj Kumar Yadav Mr. Deepak Thakur Mr. Rishab Mishra For Respondent(s) :

HON'BLE MR. JUSTICE MANEESH SHARMA

Order

06/02/2026

1. While impugning the order dated 04.09.2025 passed by the learned Rajasthan Tax Board, Jaipur in Appeals No.30, 31, 32 and 33/2023/Jaipur, learned counsel for the petitioner submits that the core issue involved in the present petitions concerned the classification of mobile phone set or laptop along with charger in a single composite retail pack and whether such charger can be subject to tax under residual entr