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2012 (7) TMI 863 - HC - VAT and Sales TaxOptional service/warranty charges - whether be not included in the price of the goods sold (refrigerators) as they do not constitute a part of the sale price? - Held that:- 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 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. reported in [1991 (11) TMI 225 - RAJASTHAN HIGH COURT].
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