https://www.taxtmi.com/caselaws?id=459958 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. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 06 Jan 2025 19:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459958 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. Case-Laws VAT / Sales Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459958