Revisional jurisdiction under sales tax law fails where no question of law survives after final coordinate Bench decisions.

Revisional jurisdiction under Section 86 of the Rajasthan Sales Tax Act was considered in the context of a Tax Board order that followed the rescission of a notification and earlier coordinate Bench rulings that had already attained finality. The Revenue sought interference, but the material showed no surviving question of law justifying revision, particularly where the earlier decisions had not been challenged and the impugned order was independently examined. The revision petition was therefore treated as not maintainable on merits in revisional jurisdiction and dismissed.

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Issues: Whether the revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 could be entertained when the challenge arose from a Tax Board order based on earlier final decisions and no question of law was shown.

Analysis: The Revenue sought revisional interference against the Tax Board's order which had proceeded on the effect of rescission of a notification and on earlier coordinate Bench decisions. Those earlier decisions had attained finality as no revision petitions had been filed against them. In these circumstances, and on an independent examination of the impugned order, no question of law warranting exercise of revisional jurisdiction was found.

Conclusion: The revision petition was not maintainable on merits in revisional jurisdiction and was dismissed.

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