2018 (12) TMI 147

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.....C.: 1. This appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 ("the MVAT Act" for short) challenges the order dated 27.2.2018 passed by the Maharashtra Sales Tax Tribunal in VAT Appeal No. 384 of 2017. 2. This appeal relates to the period 2005-06. 3. The basic issue urged by the appellant before us is as under:-   "Whether the Tribunal was justified in holding that for....

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.... prior to 1st April, 2015. 5. The aforesaid decision of the Tribunal in the case of Sujara Printers (supra) has been accepted by the State as it evident from the Trade Circular No. 6T dated 14.5.2015. The aforesaid circular inter alia provides as under:- iv. Position prior to the 1 s t April, 2015: The Maharashtra Sales Tax Tribunal has, by its judgment dated 9th March 2015 in the case of M/s....

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.... issue has been admitted by this Court in the case of The Additional Commissioner of Sales Tax, VAT-III, Maharashtra State, Mumbai Vs. Technocraft Engineers, Dadar, Mumbai on 14.6.2016 (MVAT Appeal No. 11 of 2016). It appears that when the said appeal was admitted, the aforesaid Trade Circular No. 6T of 2015 was not pointed out to the Court. 7. In any view, once the State has accepted the decisio....