Warranty Service Charges Included in Transaction Value for Tax, Per Section 4(3)(d) of the Act.

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....Valuation - inclusion of price of warranty services in assessable value - Although the amounts become payable only later, in our view, this would still come within the scope of the definition of the type of warranty charges that would be required to be incorporated into “transaction value” for the purposes of Section 4(3)(d) of the Act.....