2017 (10) TMI 1277

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....AGP for the respondent ORDER 1 Appeal is admitted on the following substantial question of law : "(a) Whether in the facts, evidences, circumstances and details available on record, the Tribunal was justified in rejecting the plea of grant of prospective effect u/s 56(2) of the MVAT Act?" 2 Our attention is invited to the averments made in paragraph 5 of the Memorandum of Appeal.....