JUDGMENT Dr. Vineet Kothari - Heard the learned counsel for the parties. This revision petition filed by the Revenue is directed against the order of the Tax Board dated August 26, 2004 whereby the Tax Board rejected the Revenue's appeal in favour of the assessee and held that "optional service charges" at the rate of Rs. 175 per refrigerator under a separate contract of warranty for providing after sale services in respect of unit of refrigerators sold by the assessee for a period of four years, would not form part of taxable sale price in the hands of the respondent - assessee and, therefore, the imposition of the difference tax, interest and penalty was not justified.