HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 134 OF 2008 The Commissioner of Income Tax ... Appellant Versus M/s. Hygenic Research Institute ... Respondent Mr. B.M.Chatterjee with Mrs.Poonam Bhosale for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & K.U.CHANDIWAL,JJ. K.U.CHANDIWAL,JJ. K.U.CHANDIWAL,JJ. DATED: JULY 02, 2008 DATED: JULY 02, 2008 DATED: JULY 02, 2008 P.C. P.C. P.C. . The question of law framed is as under : "Whether on the facts and in the circumstances of the case and in law, the learned Tribunal was not correct in holding that sales tax and excise duty ought not to be included in the total turnover while working out the deduction u/s. 80 HHC?" . The said question is answered in favour of the Assessee by the Supreme Court in the case of Laxmi Mills 290 ITR 667 and in the case of Cata Pharma 292 ITR 641. For the said reasons, appeal dismissed. (K.U.CHANDIWAL, J.) (K.U.CHANDIWAL, J.) (K.U.CHANDIWAL, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)