TMI Blog2010 (8) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... estion is answered against the appellant-revenue - The appeals fail and the same are dismissed. - 742 to 745 of 2010 - - - Dated:- 9-8-2010 - MR.JUSTICE F.M.IBRAHIM KALIFULLA, MR.JUSTICE M.M.SUNDRESH, JJ. For Appellant : Mr.Patty B.Jaganathan Common Judgment F.M.IBRAHIM KALIFULLA, J. The Revenue has come forward with these appeals, raising the following substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olve any turnover. Therefore, 90 per cent. of such commission, interest, etc. was excluded from the profits derived from the export. Therefore, even without the clarification such items did not form part of the formula in Section 80-HHC(3) for the simple reason that they did not emanate from the export turnover , much less any turnover. Even if the assessee was an exclusive dealer in exports, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er book), if so, then excise duty and sales tax also cannot form part of the total turnover under Section 80-HHC(3), otherwise the formula becomes unworkable. In our view, sales tax and excise duty also do not have any element of turnover which is the position even in the case of rent, commission, interest, etc. It is important to bear in mind that excise duty and sales tax are indirect taxes. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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