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2004 (3) TMI 327 - AT - Income TaxExtract: .......e by the Jurisdictional High Court in the case of CIT v. Sudarshan Chemicals Industries Ltd. 2000 245 ITR 769 (Bom.) wherein it was held that Excise, Sales Tax, Octroi etc. do not constitute a part of total turnover. Respectfully following this precedent this ground is hereby allowed. 10. In the result, the appeal of the assessee is partly allowed.
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