TaxTMI 
TaxTMI 
2012 (7) TMI 863
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.... For the Appellant : R.B. Mathur Senior Counsel with Ms. Tanvi Sahai For the Respondent : J.K. Ranka Senior Counsel with N.K. Baid, ALOK SHARMA J.-In both the petitions, the challenge is to the orders of Rajasthan Tax Board both passed on December 5, 2002 holding that optional service/warranty charges were not included in the price of the goods sold (refrigerators) as they do not constitute....
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....y ought to have been included in the sale price and visited with tax or at the minimum the matter ought to have been remanded to the assessing authority for determining the issue of fact. Mr. J.K. Ranka appearing on behalf of the assessing authority would submit that from the reading of the orders of the assessing authority, appellate authority and also the Rajasthan Tax Board, it is evident th....
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....decided on March 30, 2011) as also the judgment of this court in the case of Commercial Taxes Officer v. Weston Electroniks Ltd. reported in [1992] 87 STC 522 (Raj), which enunciates the principle that payment made by the customer to dealers at the time of sale of goods when made by exercising an option to avail of service charge/warranty did not constitute the sale price of the goods sold and cou....
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....s on account of service/warranty charges while 10 per cent of the customers did not do so. The Tax Board has held that the charges levied on account of after sales service/warranty were optional. In my considered opinion, there was enough material before the Tax Board to hold that the charge levied by the assessee towards service/ warranty charges at the time of the sale was not universal but o....