https://www.taxtmi.com/caselaws?id=166557 Optional, separately charged warranty or after-sales service amounts for refrigerators are not includible in the taxable sale price where they are not part of the consideration for the sale itself or for any act done at or before delivery. The Court applied the settled principle that sale price covers only amounts paid or payable for the sale transaction, and relied on binding precedent treating voluntary service charges under a separate contract as outside turnover. On that basis, the service charge was excluded from tax, and the assessment of tax, interest, and penalty on that amount was unsustainable. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166557 Optional, separately charged warranty or after-sales service amounts for refrigerators are not includible in the taxable sale price where they are not part of the consideration for the sale itself or for any act done at or before delivery. The Court applied the settled principle that sale price covers only amounts paid or payable for the sale transaction, and relied on binding precedent treating voluntary service charges under a separate contract as outside turnover. On that basis, the service charge was excluded from tax, and the assessment of tax, interest, and penalty on that amount was unsustainable. Case-Laws VAT and Sales Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166557