1989 (2) TMI 392

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....resenting warranty and service charges is includible in the turnover of the assessee. The assessee is Hyderabad Allwyn and one of the main lines of its manufacture is manufacture of Allwyn refrigerators. They are sold by the assessee itself. While effecting service, the assessee collects warranty charges. But there are two types of warranties. One is a warranty for a period of one year and the oth....