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2011 (3) TMI 1548 - HC - VAT and Sales TaxWhether optional service charges" at the rate of ₹ 175 per refrigerator under a separate contract of warranty for providing after sale services in respect of unit of refrigerators sold by the assessee for a period of four years, would not form part of taxable sale price in the hands of the respondent-assessee and, therefore, the imposition of the difference tax, interest and penalty was not justified? Held that:- In view of the fact that order of the Tax Board in the case of the same self assessee-respondent vide order dated October 28, 2002, which appears to have been allowed to become final by the Revenue vide the order produced before this court, this court is of the view that the Revenue cannot now contend that either the matter deserves to be remanded back to the assessing authority or such optional service charges realised by the assessee in after sales separate contract while selling the refrigerators, deserves to be included in the selling price. The controversy stands concluded in favour of the respondent-assessee and, therefore, the present revision petition filed by the Revenue is found to be devoid of merit and the same is accordingly dismissed.
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