1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN, JAIPUR BENCH, JAIPUR J U D G M E N T S.B. Sales Tax Revision Petition No.239 of 2009 Commercial Taxes Officer, Bundi VERSUS M/s. Associated Cement Company Ltd. Date of Judgment :::: 20th January, 2010. Hon'ble Mr. Justice Dalip Singh Mr. R.B. Mathur, Counsel for the Petitioner. *** By the Court : Heard learned counsel for the petitioner and perused the order passed by the learned Appellate Authority. In the facts and circumstances of this case, the case is admittedly covered by the judgment of this Court in the case of M/s. Hindustan Zink Limited Vs. C.T.O. Udaipur, reported in 116 S.T.C. Page 62, wherein the helmets and shoes purchased for the workers have been held to be falling within the category of “Safety applicants” and which could be purchased by issuance of the `C” form. Learned Appellate Authority has relied upon the aforesaid judgment and the case being covered by the same is not disputed. No question of law is involved in the present sales 2 tax revision. The sales tax revision and the stay application are accordingly dismissed. (Dalip Singh), J. Ashok/