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19. The affidavit states that prior to 01.07.2017 natural gas was taxed at 13.5% as covered by Schedule-E appended to the MVAT Act (residual entry). Those who purchased natural gas from N.S. Kamble page 14 of 45 jud-wp-2424-2018 and wp-2430-2018 a supplier or manufacturer used to pay 13.5% to supplier and they were entitled to full input tax credit subject to production of 3% under Rule 53(1) and 53(1)-A of the value of purchase if it is used as fuel or raw material in manufacturing goods. Hence, net effective burden on dealers who use natural gas as fuel or raw material was 3%. However, if natural gas was not used as fuel or raw material, then, no retention of 3% was required. However, if the taxable person under the MGST Act does not continue to be registered under the MVAT Act, he is not entitled to input tax credit or refund of tax paid on purchases of goods covered by the MVAT Act, since under MGST Act any tax paid under MVAT Act is not available to be claimed as input credit. In order to extend the benefit to the taxable persons under the MGST Act and in order to ensure that impact of tax on dealers registered under the MVAT Act and MGST Act is same, the Government issued notification (Exhibit-E) to the Writ Petition No.2424/2018 w.e.f. 14.10.2017. Earlier similar notification was issued on 24.08.2017 for benefit of MVAT Act registered dealers only and sales to MGST dealers were excluded.

In the Maharashtra Value Added Tax Act, 2002, in Schedule 'B', in entry 16,-
(1) for clause 9i), the following clause shall be substituted, namely :-
"(i) A registered dealer who uses natrual gas as a raw material or fuel in manufacture of goods"; (2) the existing Explanation shall be numbered as '(a)' thereof ; and after the said Explanation as so numbered, the following clauses shall be added, namely :-

By order and in the name of Governor of Maharashtra R.D. Bhagat, Deputy Secretary to Government

48. A perusal of this notification reveals that the same is also issued in terms of the powers conferred by Section 9(1) of the MVAT Act. The Government of Maharashtra w.e.f. 14.10.2017 amended schedule-B appended to the Act and now in that schedule in Entry 16 for Clause (I) a substitution has been made, namely, a registered dealer who uses natural gas as a raw material or fuel in the manufacture of goods and then there is an addition. That addition is by inserting the portion in Clause-II of this notification. That is inserted/added below the existing explanation. That will now stand numbered as explanation (a). There, the goods referred to in the Entry shall mean goods as defined under the MVAT Act and goods defined under the MGST Act. 'Registered dealer' referred to in the Entry shall also include taxable person registered under the MGST Act and then, as reproduced above, there are subsequent amendments.