2006 (9) TMI 176

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..... xes 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 - 2282 of 2006 - - - Dated:- 14-9-2006 - P. D. DINAKARAN and P. P. S. JANARTHANA RAJA JJ. T. Ravi Kumar for the appellant. JUDGMENT The judgment of the court was delivered by .....

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..... ommissioner (Appeals). 3. Aggrieved by the same, the Revenue has preferred this appeal raising the following substantial question of law: "Whether, in the facts and circumstances of the case, the Tribunal was right in law in holding that excise duty and sales tax receipts does not form part of the turnover, for the purpose of calculation of deduction under section 80HHC?" 4. With respect .....

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