1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 12 of 2006 C I T UDAIPUR V/S M/S HINDUSTAN ZINC LTD Mr. KK BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 4.7.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- It is contended by learned counsel for the assessee that the controversy involved in the present case, being question No.1 is already covered by the recent judgment of Hon'ble the Supreme Court dated 25.4.2007 rendered in the case of C.I.T. Vs. Lakshmi Machine Works reported in 290 ITR 667, and by yet another subsequent judgment of Hon'ble the Supreme Court dated 23.7.2007 rendered in the case of C.I.T. Vs. Catapharma (India) P. Ltd. reported in 292 ITR 641, wherein it has been held that while calculating deduction under Section 80HHC, for computing the total turnover by exports out of India of trading goods, excise duty and sales tax are not to be included. Learned counsel for the Revenue is not in a position to controvert this position. 2 In that view of the matter, in view of the aforesaid judgments in Lakshmi Machine Works' case and Catapharma (India) P. Ltd.'s case, question No.1, as framed is required to be, and is answered in favour of the assessee and against the Revenue. In view of the answer of question No.1, question No.2 remains only academic. Accordingly, the appeal has no force and is dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/