TMI Blog2011 (6) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ude the sums relatable to Sales Tax and Excise duty as they do not form part of the total turnover for the purposes of computing profits derived from export, for claiming benefit under section 80HHC of the Act. - 1046 of 2006 - - - Dated:- 16-6-2011 - MS.JUSTICE HARSHA DEVANI, MR.JUSTICE R.M.CHHAYA, JJ. MR KM PARIKH for Appellant MR RK PATEL for Respondent ORAL JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the respondent-assessee has drawn the attention of the Court to the order dated 30.5.2007 passed by a Division Bench of this Court in Tax Appeal No.265 of 1999 in the case of Assistant Commissioner Vs. Shri Dinesh Mills Ltd., to submit that the controversy involved in the present case stands concluded by the said decision in favour of the assessee. Mr. K. M. Parikh, learned Standing Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ascertain export profits by apportioning the total business profits on the basis of turnovers. Apportionment of profits on the basis of turnover was accepted as a method of arriving at export profits. This method earlier existed under the Excess Profits Tax Act, it existed in the Business Profits Tax Act. Therefore, just as commission received by an assessee is relatable to exports and yet it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusive dealer in exports, the said commission was not includible as it did not spring from the turnover . Just as interest, commission, etc. did not emanate from the turnover , so also excise duty and sales tax did not emanate from such turnover. Since excise duty and sales tax did not involve any such turnover, such taxes had to be excluded. Commission, interest, rent, etc. do yield profits, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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