https://www.taxtmi.com/caselaws?id=364398 The concessional 3% VAT rate on natural gas under the Maharashtra Value Added Tax Act applied only to the class of purchasers covered by the notification dated 24.08.2017. The later amendment dated 13.10.2017 expressly extended the benefit to taxable persons registered under the Maharashtra Goods and Services Tax Act only from 14.10.2017. A trade circular could not enlarge the scope of the earlier substantive notification or create retrospective entitlement to the concession. The reduced rate therefore became available only from the amendment date, and the challenge to the circular failed on merits. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 15 Feb 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364398 The concessional 3% VAT rate on natural gas under the Maharashtra Value Added Tax Act applied only to the class of purchasers covered by the notification dated 24.08.2017. The later amendment dated 13.10.2017 expressly extended the benefit to taxable persons registered under the Maharashtra Goods and Services Tax Act only from 14.10.2017. A trade circular could not enlarge the scope of the earlier substantive notification or create retrospective entitlement to the concession. The reduced rate therefore became available only from the amendment date, and the challenge to the circular failed on merits. Case-Laws VAT and Sales Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364398