ORDER 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 ? 4. This question has been answered in favour of the Assessee in the case of CIT v. Lakshmi Machine Works : (2007) 210 CTR (SC) 1: (2007) 290 ITR 667 (SC). 5. Accordingly, the civil appeal filed by the Department stands dismissed with no order as to costs.