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2013 (2) TMI 645 - HC - VAT and Sales TaxOptional service charges at ₹ 200 per refrigerator - whether would not form part of taxable sale price in the hands of respondent-assessee? - Held that:- Charge levied by the assessee at the time of the sale was not universal but optional. Following this finding the legal consequences would be inexorable and entail exclusion of such charges from the ambit of sale price of the goods sold exigible to tax in view of the judgments of this court in the case of Commercial Taxes Officer v. Godrej G.E. Appliances Limited [2011 (3) TMI 1548 - RAJASTHAN HIGH COURT] as also Commercial Taxes Officer v. Weston Electroniks Ltd. [1991 (11) TMI 225 - RAJASTHAN HIGH COURT] 87 STC 522 (Raj). W.P.dismissed.
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