Judgment :- (Prayer: Appeal filed under Section 260-A of the Income Tax Act 1961 against the order of the Income Tax Appellate Tribunal Madras 'B' Bench dated 26.8.2005 in I.T.A.No.1846/Mds/2000 for the assessment year 1997-98.) P.D. Dinakaran, J. Heard. The above appeal is preferred under Section 260-A of the Income Tax Act 1961 against the order of the Income Tax Appellate Tribunal Madras Bench "B" dated 26.8.2005 in I.T.A.No.1846/Mds/2000. 2. The facts in brief are: The assessee company is a company engaged in the manufacture and sale of cotton yarn. For the assessment year 1997-98, the assessing officer, recalculated the benefit under Section 80 HHC by including the excise duty and sales tax to the total turnover. Aggrieved by the said order, the assessee filed an appeal before the CIT (Appeals). The Commissioner of Income Tax (Appeals), upheld the orders of the assessing officer and dismissed the appeal. Aggrieved by the same, the assessee preferred an appeal before the Income Tax Appellate Tribunal and the Appellate Tribunal held the issue in favour of the assessee. 3. Aggrieved by the said order of the appellate Tribunal, the Revenue has filed this Tax Case (Appeal) by raising the following substantial question of law:- " Whether on the facts and circumstances of the case, the Tribunal was right in holding that excise duty and sales tax collection should be excluded from the total turnover, for the purpose of calculation of deduction u/s.80 HHC?" 4. It is fairly conceded by the learned counsel appearing for the Revenue that the issue involved in the above question of law is covered by the decision of this Court rendered in the COMMISSIONER OF INCOME TAX VS. WHEELS INDIA LTD. (275 ITR 319). 5. This Court in the decision cited supra in the COMMISSIONER OF INCOME TAX VS. WHEELS INDIA LTD. (275 ITR 319), held that it is highly impossible to accept the contention that the term 'turnover' would include the excise duty and sales tax components which are all indirect taxes and which the assessee has to collect and pay over to the Government and such statutory dues will not have any element of profit of business and therefore, the Sales tax and excise duty are not to be included in the total turnover while computing the deduction under Section 80HHC. 6. 6. In view of the above settled proposition of law, we do not find any error in the order of the Tribunal and no question of law much less a substantial question of law arise for consideration of this Court. Hence, the appeal is dismissed.