2019 (7) TMI 51

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....ESHI & M.S. SANKLECHA, JJ.  Mr. V.A. Sonpal, Special Counsel a/w Mr. Himanshu Takke, AGP for the Petitioner. Mr. C.B. Thakkar for the Respondent.   P.C.: This Review Petition seeks a recall of the order dated 28th November, 2018 passed by this Bench in the present appeal. 2. In our order dated 28th November, 2018, we dismissed the Revenue's appeal on the ground that th....

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.... now drawn to the fact that Rule 58 of the MVAT Rules applies only in the cases of regular assessments of works contract and not in cases of assessment under composition scheme. At the time, we passed the order dated 28th November.2018, our specific attention was not drawn to the fact that Rule 58 of the MVAT Rules applies only to the regular assessment of work contracts while in this case, we are....