https://www.taxtmi.com/caselaws?id=157123 Amounts charged for an optional, separately contracted post-sale warranty do not form part of the sale price under the Rajasthan Sales Tax Act, 1954, because sale price is limited to consideration for the sale and sums charged for matters done in respect of the goods at or before delivery. The tax treatment of such warranty charges, however, depends on proof that they were truly optional and separately billed. As the record did not conclusively establish those facts, the controversy required fresh factual examination on the nature of the charges. en-us Tue, 21 Apr 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157123 Amounts charged for an optional, separately contracted post-sale warranty do not form part of the sale price under the Rajasthan Sales Tax Act, 1954, because sale price is limited to consideration for the sale and sums charged for matters done in respect of the goods at or before delivery. The tax treatment of such warranty charges, however, depends on proof that they were truly optional and separately billed. As the record did not conclusively establish those facts, the controversy required fresh factual examination on the nature of the charges. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157123