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Government Divisions Clash on CO2 Transport Charges: Excise Duty vs. Section 80-IB Benefits. Tax Treatment Inconsistency Highlighted.

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....When one wing of the Central Government considers the transport charges on transport of CO2 Gas as a part of sale consideration and levies excise duty on the same, we wonder as to why the other wing of the Central Government refuses to treat the same as sale consideration for the purpose of granting benefit U/s.80-IB - AT....