https://www.taxtmi.com/caselaws?id=167890 Optional service and warranty charges collected only when customers chose additional cover were not part of the bargain of sale and therefore did not form part of the sale price exigible to sales tax. The factual finding that such charges were not universally levied showed they were separate from the price of the refrigerators sold, so they were excluded from turnover. en-us Mon, 16 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167890 Optional service and warranty charges collected only when customers chose additional cover were not part of the bargain of sale and therefore did not form part of the sale price exigible to sales tax. The factual finding that such charges were not universally levied showed they were separate from the price of the refrigerators sold, so they were excluded from turnover. Case-Laws VAT and Sales Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167890