Amendment of section 47 of Mah. IX of 2005

In section 47 of the Value Added Tax Act, after sub-section (2A), the following sub-section shall be inserted, namely:— “(2B) Notwithstanding anything contained in this section, if the order of the Court, Tribunal or the Central Government is passed on or after the appointed date of the Maharashtra Goods and Services Tax Act, then the provisions of the said Act, in this regard, shall be applicable.”.