https://www.taxtmi.com/caselaws?id=165517 Optional post-sale maintenance charges for a four-year service arrangement, being separable from the initial warranty and entered into at the customer's choice, were held not to form part of taxable turnover. Secondary wooden packing supplied with refrigerators was treated as taxable turnover because packing transferred with the goods, but it attracted the lower notified rate for wooden packing cases. Additional evidence in the form of IIID forms was validly admitted in appeal because the assessee showed sufficient cause for earlier non-production and the Department was given a fair opportunity to rebut it. The revisions therefore failed on all issues. en-us Tue, 17 May 2011 00:00:00 +0530 Mon, 15 Sep 2014 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165517 Optional post-sale maintenance charges for a four-year service arrangement, being separable from the initial warranty and entered into at the customer's choice, were held not to form part of taxable turnover. Secondary wooden packing supplied with refrigerators was treated as taxable turnover because packing transferred with the goods, but it attracted the lower notified rate for wooden packing cases. Additional evidence in the form of IIID forms was validly admitted in appeal because the assessee showed sufficient cause for earlier non-production and the Department was given a fair opportunity to rebut it. The revisions therefore failed on all issues. Case-Laws VAT and Sales Tax Tue, 17 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165517