https://www.taxtmi.com/caselaws?id=155993 Compulsorily payable warranty charges collected with the sale of refrigerators formed part of the sale consideration and were includible in turnover because the purchaser could not obtain the goods without paying that amount. By contrast, optional four-year warranty charges arose from a separate and independent contractual arrangement chosen by the purchaser, so they were not part of turnover. The stated ratio is that amounts compulsorily payable as a condition of sale are included in turnover, whereas charges arising from an optional, distinct contract are excluded. en-us Wed, 01 Feb 1989 00:00:00 +0530 Wed, 11 Sep 2013 16:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155993 Compulsorily payable warranty charges collected with the sale of refrigerators formed part of the sale consideration and were includible in turnover because the purchaser could not obtain the goods without paying that amount. By contrast, optional four-year warranty charges arose from a separate and independent contractual arrangement chosen by the purchaser, so they were not part of turnover. The stated ratio is that amounts compulsorily payable as a condition of sale are included in turnover, whereas charges arising from an optional, distinct contract are excluded. Case-Laws VAT and Sales Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155993