https://www.taxtmi.com/caselaws?id=186913 Optional service charges collected for maintenance and repairs of refrigerators after expiry of the one-year warranty were held not to form part of turnover under the U.P. Trade Tax Act. The definition of turnover covers amounts charged for work done by the dealer in respect of goods sold at or before delivery, but these charges related to a separate post-sale arrangement rendered only after delivery. Because the service scheme was optional and the charges were not part of the sale price, they were excluded from turnover. The revisions were therefore rejected. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 04 Oct 2016 13:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186913 Optional service charges collected for maintenance and repairs of refrigerators after expiry of the one-year warranty were held not to form part of turnover under the U.P. Trade Tax Act. The definition of turnover covers amounts charged for work done by the dealer in respect of goods sold at or before delivery, but these charges related to a separate post-sale arrangement rendered only after delivery. Because the service scheme was optional and the charges were not part of the sale price, they were excluded from turnover. The revisions were therefore rejected. Case-Laws VAT and Sales Tax Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186913