Section 80HHC turnover computation: sales tax and excise duty excluded, following binding Gujarat High Court view.

The article addresses whether sales tax and excise duty must be excluded from total turnover while computing deduction under section 80HHC despite section 145A. It notes that the Gujarat High Court had already resolved the point in an earlier tax appeal in favour of the assessee, and that binding view governed the present discussion. On that basis, the challenge on this issue was treated as no longer open for reconsideration, and the question stood answered in favour of the assessee and against the Revenue.

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Issues: Whether sales tax and excise duty were to be excluded from total turnover while computing deduction under section 80HHC despite section 145A.

Analysis: The issue had already been decided by the Court in an earlier tax appeal in favour of the assessee. Following that binding view, the challenge on this question did not survive for reconsideration.

Conclusion: The question was answered in favour of the assessee and against the Revenue.

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