Tax audit u/s 44ab

If sales tax and excise duty are
included in the sale price, no adjustment in respect thereof should be
made for considering the quantum of turnover

That is turnover will be inclusive of tax in this case

If however, the Excise duty an / or sales tax recovered are credited
separately to Excise duty or Sales  tax Account (being separate accounts)
and payments to the authority are debited in the same account, they
would not be included in the turnover.

That is turnover will be exclusive of tax in this case

Explanation according to para 5.6 of guidance note on tax audit u/s 44AB

Thanks bro ..!!! 

What about other taxes ....i.e. Service Tax, Customs????????

Theres nothing in the guidance note in respect of above taxes but according to sec 145A

the valuation of purchase and sale of goods and inventory for the purposes of determining the income  chargeable under the head "Profits and gains of business or profession" shall be - (a) In accordance with the method of accounting regularly employed by the assessee; and

(b) Further adjusted to include the amount of any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location and condition as on the date of valuation.

Explanation : For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law for the time being in force, shall include all such payment notwithstanding any right arising as a consequence to such payment.

Therefore sale should include amount of all taxes except for those which are specifically mentioned

Accounting plays a vital role here, as excise and VAT may be allowed or disallowed I think similarly other taxes may be allowed or disallowed

You have this in Service tax also, you create seperate account for the purpose of credit and balance amount is deposited/c/f

To be on safe side Taxes should be included