(1.) The present Appeal is filed under Sec. 27 of the Maharashtra Value Added Tax Act, 2002 (the Act) impugning the judgment and order dtd. 25/9/2020 passed by the Maharashtra Sales Tax Tribunal, Pune at Pune (the Tribunal) in VAT Appeal Nos.376 and 377 of 2017.
(2.) By order dtd. 15/7/2022, the Appeal was admitted by Gaikwad RD formulating the following question of law:
(3.) The facts giving rise to the present Appeal are that: