2004 (5) TMI 550

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....les Tax Tribunal, Ghaziabad, in second Appeal No. 554 of 1985 for the assessment year 1981-82. It manufactures refrigerators and its parts. Factory is situate at Faridabad. The manufactured goods are brought to Ghaziabad Sales Depot. The only dispute in the present revision is regarding addition of Rs. 39,18,175 in the turnover of the assessee. The assessing authority included this amount in the t....

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.... the sale of the fridge and is optional. 3.. Heard the counsel for the parties and perused the record. Following two questions of law have been framed: "(1) Whether the Sales Tax Tribunal was legally justified to hold that warranty charged by the dealer from the customers is not a part of taxable turnover despite the fact that section 2(i) of the U.P. Sales Tax Act, 1948 indicates otherwi....