[2023/RJJP/000768]

HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

S.B. Sales Tax Revision / Reference No. 95/2018

Commercial Taxes Officer, Anti-Envision-I, Rajasthan Jaipur

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549 , Vki, Road No. 6

Jaipur Rajasthan

----Respondent

Connected With

S.B. Sales Tax Revision / Reference No. 96/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 97/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 98/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 99/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

[2023/RJJP/000768]

(2 of 5)

[STR-95/2018]

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 100/2018

Commercial Taxes Officer, Anti-Envision-I, Rajasthan Jaipur

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No.6 Jaipur

Rajasthan

----Respondent

S.B. Sales Tax Revision / Reference No. 101/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 102/2018

Commercial Taxes Officer, Anti-Envision-I, Rajasthan, Jaipur

----Petitioner

Versus

M/s Pepsico India Holding Pvt., Ltd., F-549, Vki, Road No. 6

Jaipur Rajasthan

----Respondent

S.B. Sales Tax Revision / Reference No. 103/2018

Commercial Taxes Officer, Anti-Evasion-I, Rajasthan, Jaipur.

----Petitioner

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Vki, Road No. 6,

Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 67/2021

Assistant Commissioner, Commercial Taxes Department, Special

Circle, Rajasthan, Jaipur.

----Petitioner

[2023/RJJP/000768]

(3 of 5)

[STR-95/2018]

Versus

M/s Pepsico India Holding Pvt. Ltd., F-549, Road No. 6, V.k.i.

Area, Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 76/2021

Assistant

Commissioner,

Circle-A,

Commercial

Taxes

Department, Jaipur.

----Petitioner

Versus

M/s Khandelwal Marketing, B-125, Janta Colony, Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 77/2021

Assistant

Commissioner,

Circle-A,

Commercial

Taxes

Department, Jaipur.

----Petitioner

Versus

M/s Khandelwal Marketing, B-125, Janta Colony, Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 78/2021

Assistant

Commissioner,

Circle-A,

Commercial

Taxes

Department, Jaipur.

----Petitioner

Versus

M/s Khandelwal Marketing, B-125, Janta Colony, Jaipur.

----Respondent

S.B. Sales Tax Revision / Reference No. 79/2021

Assistant

Commissioner,

Circle-A,

Commercial

Taxes

Department, Jaipur.

----Petitioner

Versus

M/s Khandelwal Marketing, B-125, Janta Colony, Jaipur.

----Respondent

For Petitioner(s)

:

Mr. Mr. Punit Singhvi, with

Mr. Ayush Singh,

Mr. Akshay Singh,

[2023/RJJP/000768]

(4 of 5)

[STR-95/2018]

Mr. Swapnil S. Sharma

For Respondent(s)

:

Mr. Maneesh Sharma

HON'BLE MR. JUSTICE SAMEER JAIN

Order

30/01/2023

By way of the present revision petitions, revenue has raised

an issue of classification and has submitted that whether Tax

Board was justified in holding that “Potato Chips” are classified as

“processed vegetable” under entry 107 of Schedule IV and liable

to tax @ 4% instead of 12.5% in residual entry, as mentioned in

Schedule V of Rajasthan VAT Act, 2003.

Learned counsel for the Revenue has fairly conceded that the

question of law, and the issue of classification