Tax classification of potato chips followed coordinate bench precedent, keeping them in the lower-rate processed vegetable entry.

Potato chips were treated as covered by the processed vegetable entry under Entry 107 of Schedule IV of the Rajasthan VAT Act, rather than the residual entry in Schedule V attracting a higher rate. The Court noted that a coordinate bench had already decided the classification issue in favour of the assessee and, applying judicial discipline, declined to take a different view. The revisional challenge was therefore not entertained, and the assessee retained the benefit of the lower-tax classification.

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Issues: Whether potato chips are classifiable as "processed vegetable" under Entry 107 of Schedule IV of the Rajasthan VAT Act, 2003, or under the residual entry in Schedule V, and whether the revision petitions could be entertained in view of the earlier coordinate bench decision.

Analysis: The Revenue's challenge concerned only the classification of potato chips for the purpose of rate of tax. The question had already been decided by a coordinate bench in favour of the assessee, holding potato chips to fall under Entry 107 of Schedule IV and not under the residual entry attracting a higher rate. The Court treated the issue as no longer open and, following judicial discipline, declined to take a different view in the present revisions.

Conclusion: The classification issue was held to be covered against the Revenue, and the revision petitions were not entertained.

Final Conclusion: The revisional challenge failed, and the assessee retained the benefit of classification under the lower-tax entry.

Ratio Decidendi: Where the point of tax classification has already been conclusively settled by a coordinate bench, judicial discipline requires following that view unless distinguished or overruled.

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