Fact-specific clarification confines the prior order and preserves other matters under Rajasthan sales tax and VAT laws.

The Supreme Court dismissed the miscellaneous applications and clarified that its prior order is confined to the peculiar facts of the matter. The clarification ensures that the prior order does not affect other matters arising under the Rajasthan Sales Tax Act, 1994 or the Rajasthan Value Added Tax Act, 2003.

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Outcome: The miscellaneous applications were dismissed; the prior order was clarified to be confined to the peculiar facts of the case and not to affect other matters under the Rajasthan Sales Tax Act, 1994 or the Rajasthan Value Added Tax Act, 2003.

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