https://www.taxtmi.com/caselaws?id=162131 Separately recovered, optional post-sale warranty charges for refrigerators were not part of the sale price or taxable turnover under the U.P. Sales Tax Act, 1948. The dealer charged an additional amount only for a further warranty period after expiry of the initial warranty, and the service contract was voluntary and paid after the sale. On that factual basis, the additional charges stood apart from the sale transaction and were therefore not includible in taxable turnover. The revision failed. en-us Fri, 21 May 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162131 Separately recovered, optional post-sale warranty charges for refrigerators were not part of the sale price or taxable turnover under the U.P. Sales Tax Act, 1948. The dealer charged an additional amount only for a further warranty period after expiry of the initial warranty, and the service contract was voluntary and paid after the sale. On that factual basis, the additional charges stood apart from the sale transaction and were therefore not includible in taxable turnover. The revision failed. Case-Laws VAT and Sales Tax Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162131