https://www.taxtmi.com/caselaws?id=189551 Sales tax, excise duty and octroi collected separately on local sales were held not to form part of total turnover for deduction under section 80HHC, because the computation applies to export-linked profits and excludes statutory levies that are not part of the sale price or trading receipts. On the guest house expenditure issue, the Tribunal's finding that the assessee had provided a staff and workers' facility at the mine site, rather than a guest house, was treated as a pure finding of fact and no independent question of law arose. The reference applications therefore failed on both issues. en-us Wed, 30 Oct 2002 00:00:00 +0530 Thu, 12 Jan 2017 17:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189551 Sales tax, excise duty and octroi collected separately on local sales were held not to form part of total turnover for deduction under section 80HHC, because the computation applies to export-linked profits and excludes statutory levies that are not part of the sale price or trading receipts. On the guest house expenditure issue, the Tribunal's finding that the assessee had provided a staff and workers' facility at the mine site, rather than a guest house, was treated as a pure finding of fact and no independent question of law arose. The reference applications therefore failed on both issues. Case-Laws Income Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189551