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2010 (3) TMI 1284 - GUJARAT HIGH COURTExtract: .......ppeal is admitted on the following substantial question of law - Whether the Appellate Tribunal was justified in law and on facts in confirming the order passed by Commissioner (Appeals) directing to exclude Sales Tax and Excise duty from the total turnover for computing deduction under section 80HHC even after insertion of section 145A of the Act.
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