- (1.) Heard Learned Counsel on both sides.
(2.) This civil appeal filed by the Department concerns asst. yr. 2001-02.
(3.) The question involved in this appeal is, whether excise duty and sales-tax need to be included in the total turnover in the formula--'Business income' multiplied by 'export turnover' and divided by 'total turnover' in Section 80HHC(3) of the Income Tax Act, 1961;