TMI Blog2013 (2) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... o Commercial Taxes Officer v. Weston Electroniks Ltd. [1991 (11) TMI 225 - RAJASTHAN HIGH COURT] 87 STC 522 (Raj). W.P.dismissed. - S.B. Sales Tax Revision Petition No. 361 of 2011 - - - Dated:- 12-2-2013 - JAINENDRA KUMAR RANKA, J. For the Appellant : Ms. Tanvi Sahay for R.B. Mathur ORDER:- JAINENDRA KUMAR RANKA J.- This revision petition has been filed by the petitioner-Department, under section 86 of the Rajasthan Sales Tax Act, 1994 (in short, the Act ) against the order dated December 17, 2002 passed by the Rajasthan Sales Tax Board, Ajmer (in short, the Board ) in Appeal No. 1339 of 2002 whereby the Tax Board rejected the appeal of the petitioner-Department and held that optional service charges at ₹ 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner (Appeals), Jaipur, (in short, (DC (A)), who after going through the order passed by the ACTO sustained the order of ACTO in so far as levy of sales tax and interest is concerned but deleted the penalty. Being dissatisfied with the order of DC (A), the respondent-company filed appeal before the Tax Board, who vide order dated December 17, 2002 accepted the appeal of the company by holding that in other similar matters in similar circumstances and also in the cases of Whirlpool India Ltd. [2013] 58 VST 177 (Raj), Godrej G.E. Appliances Limited [2011] 46 VST 372 (Raj) and Kelvinator India [1993] 90 STC 336 (Raj), etc., the Board was of the consistent view that optional service charge is not part of the turnover and it is opt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her sums which might be charged for anything done by the dealer in respect of the goods at the time of or before the delivery. If the dealer is charging one sale price irrespective of the warranty for the second and subsequent years then the position may be different, but if it is optional to the purchaser to avail the benefit of the warranty or not to avail in respect of the second and the subsequent years for which a separate payment is made in addition to the sale price, then such separate payment cannot be included in the sale price. The payment by way of warranty is like an insurance charge and when the said amount is collected there is no transfer of property and at a future date a contingency may or may not arise where the defective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment have not been collected from all the dealers, then the same will not form part of the sale price. In view of the decision given by this court I am of the view that the matter should go back to the assessing authority for recording finding as to whether the warranty charges were optional and whether they were separately charged. The assessee shall produce the books of accounts, documents and the agreement in proof of the contentions raised by him that the said charges do not form part of the sale price'. In view of the aforesaid binding precedents and moreover 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited [2011] 46 VST 372 (Raj) as also Commercial Taxes Officer v. Weston Electroniks Ltd. [1992] 87 STC 522 (Raj). I find in the facts obtaining in the two revision petitions before me that the impugned orders of the Rajasthan Tax Board are sound and able judgments on facts and law obtaining. It would also be relevant to note that the Rajasthan Tax Board had decided five appeals in favour of the respondent-assessee by a common order dated December 5, 2002. Mr. Mathur, has admitted to the fact that revisions against three of the said appeals were dismissed for nonprosecution by this court as early as 2008, of which in one revision petition a restoration application has been filed and is still pending. In respect of the other two revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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