Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 872 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Tribunal is legally justified to hold that the amount of ₹ 395 (correct amount is ₹ 450) in bills, is not part of turnover? Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified to hold that packing material of refrigerator is taxable at six per cent? Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified to allow the acceptance of form IIID as additional evidence, without giving opportunity to Department for verification or rebuttal? Held that:- The first appellate authority and the Tribunal are legally justified in excluding the amount realised as warranty charges towards after sales service for the period of four years, after expiry of initial one year warranty from the taxable turnover of the sale of refrigerators.In view of above finding the sum of ₹ 450 per refrigerator charged by the opposite-party/dealer in effect is not towards warranty which may be included in the turnover. The said amount is realisable separately at the option of the customer towards service/maintenance charges for the next four years after expiry of one year warranty. All the three points raised and argued . Appeal dismissed.
|