I have a stack of switches (3750) that have multiple vlan's on them. One of the VLAN's has an access list applied to it in the "in" direction. The ACL has the following entries. The VLAN is numbered 101.
access-list 101 deny tcp any host 188.8.131.52
access-list 101 permit tcp any any
If we apply sangal vlan than it's working.