Assistant Commissioner vs M/S Khandelwal Marketing ...
2023 Latest Caselaw 953 Raj/2

Citation : 2023 Latest Caselaw 953 Raj/2
Judgement Date : 30 January, 2023

Rajasthan High Court

Assistant Commissioner vs M/S Khandelwal Marketing ... on 30 January, 2023

Bench: Sameer Jain

[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 involved herein is

no more res-integra. In view of judgment of the Coordinate

Bench of this Court in STR No. 199/2009 decided on

31.03.2017, wherein the issue has been decided in favour of the

assessee and against the Revenue and it was held as under:-

"Taking into consideration the aforesaid, in my view, the claim of the petitioner is justified and I am inclined to allow the same by holding that "Potato Chips" would fall in the category of entry 107 to be charged with tax @ 4%, and once rate of 4% has been held to be well reasoned and justified, which was claimed by the petitioner, then question of levy of interest does not arise, so also once the claim of the assessee is well reasoned and justified, question of imposition of penalty under Section 61 automatically goes. Even otherwise, it is a case of classification of entries and no case can be made out of evasion of tax."

Learned counsel for the Revenue has submitted that against

the said order, an SLP has been filed titled as Deputy

Commissioner Vs. Pepsico India Holdings Pvt. Ltd. (CA No.

[2023/RJJP/000768] (5 of 5) [STR-95/2018]

015946/2017). The same has been admitted for hearing although

no interim protection/stay was granted.

Considering that the Coordinate Bench of this Court has

already settled the issue, following the principles of judicial

discipline, this Court is not inclined to entertain the present

revisions on the said question of law.

Accordingly, all revision petitions are dismissed. All pending

applications are also stand dismissed.