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TMI Blog2013 (2) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the appeal of the petitioner-Department and held that "optional service charges" at Rs. 200 per refrigerator would not form part of taxable sale price in the hands of respondent-assessee. The brief facts of the case are that the respondent is a limited company and is in the business of refrigerators and washing machines, etc. As per the separate contract of warranty the respondent charged "optional service charges" at Rs. 200 per refrigerator from the consumers for providing aftersale services in respect of refrigerator sold by the respondent for a period of four years, this Scheme was only optional and not necessarily every customer used to agree to this. The Assistant Commercial Taxes Officer (in short, "the ACTO") was of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the consistent view that optional service charge is not part of the turnover and it is opted only by few customers and it was not binding upon the customers to opt for this optional service charges ultimately, the Board accepted the view of the assessee and allowed the appeal. Being dissatisfied with the order passed by the Tax Board, the petitioner filed this revision petition by challenging the order by raising following substantial questions of law: "(1) Whether the optional service charge is part of sale or not? (2) Whether the order of assessing authority for levying tax and interest is correct or not? (3) Whether the order passed by the DC (Appeals) Jaipur for upholding the order of AA is correct or not? (4) Whether the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and at a future date a contingency may or may not arise where the defective part is replaced. In such a situation it cannot be said that the amount has been collected in respect of an act done before or at the time of delivery of the goods. The said amount has been charged not in respect of any goods delivered but for some future act. I am also in agreement with the contention of Mr. Kotwani that the definition as given under the Central Excises Act for the purpose of 'cost' cannot be applied nor the decision thereof have any relevancy because the Rajasthan Sales Tax Act, is a self-contained code and in view of the specific definition the assistance from the other Act cannot be taken. In these circumstances, I am of the view that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 respondentassessee and, therefore, the present revision petition filed by the Revenue is found to be devoid of merit and the same is accordingly dismissed. No costs." This court again in the case of Commercial Taxes Officer, Anti Evasion-I, J ..... X X X X Extracts X X X X X X X X Extracts X X X X
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