2005 (8) TMI 704

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....sed by the Tribunal in the case of CIT Vs. Sudarshan Chemicals Industries Ltd., 245 ITR 769, held that sales tax and excise duty did not form part of the total turnover of the assessee in the context of the deductions admissible under Section 80HHC of the Income-tax Act, 1961. A similar view appears to have been taken by the High Courts of Calcutta, Kerala and Madras in CIT Vs. Chloride India Ltd.....