https://www.taxtmi.com/caselaws?id=167717 Optional after-sales warranty or service charges, when separately contracted and recovered only from customers who choose the scheme, are not consideration for the sale of goods and therefore do not form part of the sale price or taxable turnover under the Rajasthan Sales Tax Act, 1994. The controlling principle is that only amounts intrinsically connected with the sale can be included in sale price; because the issue was already governed by binding precedent on identical facts and the charge remained optional and separate, no substantial question of law survived. en-us Tue, 12 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167717 Optional after-sales warranty or service charges, when separately contracted and recovered only from customers who choose the scheme, are not consideration for the sale of goods and therefore do not form part of the sale price or taxable turnover under the Rajasthan Sales Tax Act, 1994. The controlling principle is that only amounts intrinsically connected with the sale can be included in sale price; because the issue was already governed by binding precedent on identical facts and the charge remained optional and separate, no substantial question of law survived. Case-Laws VAT and Sales Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167717