Dismissing the appeal of the revenue the Tribunal held that5, variation between sale consideration adopted by assessee and value determined by stamp valuation authority was only 1.49 per cent, value so declared by assessee should be adopted as full value of consideration and addition made on basis of valuation made by stamp valuation authority was to be deleted.  Amendment brought in section 55A(a) by Finance Act, 2012, has to be read prospectively; such amendment shall apply to transactions which are effected during period started on or after 1-7-2012. (AY. 2011-12)