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2006 (9) TMI 176 - HC - Income TaxWhether the excise duty and sales tax is not includible in the turnover while calculating the deduction u/s 80HHC - held that it is highly impossible to accept the contention that the term “turnover” would include the excise duty & sales tax components which are all indirect taxes and which the assessee has to collect and pay over to the Govt. and such statutory dues will not have any element of profit of business and, therefore, the sales tax and excise duty are not to be included
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