2004 (5) TMI 550

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..... factures refrigerators and its parts. Factory is situate at Faridabad. The manufactured goods are brought to Ghaziabad Sales Depot. The only dispute in the present revision is regarding addition of Rs. 39,18,175 in the turnover of the assessee. The assessing authority included this amount in the taxable turnover of the dealeropposite party on the ground that the same was towards the warranty charg .....

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..... . Following two questions of law have been framed: "(1) Whether the Sales Tax Tribunal was legally justified to hold that warranty charged by the dealer from the customers is not a part of taxable turnover despite the fact that section 2(i) of the U.P. Sales Tax Act, 1948 indicates otherwise? (2) Whether on the facts and in the circumstances of the case the Sales Tax Tribunal was legally jus .....

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..... sale price irrespective of 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 warranty or not to avail in the second and the subsequent years, for which separate payment is made in addition to sale price then separate payment, cannot be included in sale price. 6.. In view of the above I do not find any .....

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