Charles observed that the volume of certain amount of a gas changes by VO / 273.15 for each
degree rise or fall in temperature.VO being the volume at 0°C.The volume at any temperature t°C
is given by
Vt = VO(1 + t°C/ 273.15)

Now ,if the temperature is lowered,it becomes clear that at t = -273.15°C
Vt = VO(1+ (-273.15/273.15))
= VO = (1-1) = 0
And below t = -273.15°C, Vt becomes negative, which is not possible
Therefore the physically significant lowest temperature is -273.15° C