:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO. 1278 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Ultramarine & Pigments Ltd. ..Respondent. Mr.Suresh Kumar for the Appellant. Mr. Mandar Vaidya i/by Subhash Shetty for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. Office objections dispensed with. Office to register the appeal. 2. The question of law reads as under. Whether the amount of sales tax and Excise duty receipt by the assessee is to be included in the total turnover for the purpose of deduction under section 80HHC? 3. The above question of law is answered in favour of the assessee by the judgment of the Supreme Court reported in 290 ITR 667 and subsequently in 292 ITR 641. In the light of that, there is no merit in the appeal which is accordingly dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)