S.C. Dharmadhikari, J.

1 By this petition under Article 226 of the Constitution of India, the petitioners are claiming a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order, or direction as under:

“(b) this Hon'ble Court may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India:

(i) Quashing of the order of the Respondent No.4 dated 26.6.2015 demanding part payment of Rs.1,41,93,1897/- from the Petition for grant of stay in appeal.

(ii) restraining the Respondents by their servants, agents and subordinates from enforcing the order dated 26.6.2015 passed by the Respondent No.3 directing the Petitioners to make part payment.

….

(f) this Hon'ble Court may be pleased to issue a Writ of Mandamus or Writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India

(i) Striking down Clause (10) of Notification No.VAT/1505/CR-382/Taxation-1 dated 21.1.2006 introducing Explanation to Schedule Entry A-45 of the MVAT Act, 2002 as discriminatory and hence ultra vires Article 14 of the Constitution of India.”

2. The petitioner also claims a similar relief to quash an order dated 22nd August, 2014, demanding a sum of Rs.3,21,13,742/- from the petitioner on the sale of pan masala containing tobacco for the period (Financial Year) 2005-2006. This order has been passed by respondent No.3.

3. The writ petition is filed by contending that the petitioner in this writ petition is a private limited company, incorporated and registered under the Indian Companies Act, 1956, having its registered office at the address mentioned herein above.

4. Respondent Nos.1 to 4 are the authorities exercising powers together with the State itself under the Maharashtra Value Added Tax Act, 2002 (for short “MVAT”).

5. The petitioner, inter-alia, engages itself in the business of manufacturing pan masala. During the period under dispute, namely, Financial Year 2005-2006, the petitioner has manufactured and sold pan masala with or without tobacco. The petitioner claims that it has discharged its VAT liability under the MVAT Act. The petitioner manufactures pan masala not containing tobacco under the brand name “Star Pan Masala” classifiable under Tariff Heading 21069020 of the Central Excise Tariff Act, 1985. The petitioner claims that it has discharged its VAT liability of 12.5% on the sale of such pan masala not containing tobacco. At Annexure-A collectively are copies of invoices for sale of such pan masala.

6. The petitioner also manufactured and sold pan masala containing tobacco, commonly known as “Guthka”/“Mawa” under various brand names. That is classifiable under Tariff Heading 24939990 of the Central Excise Tariff Act, 1985 during the relevant period. The petitioner has claimed exemption on payment of VAT on sale of such pan masala containing tobacco under Schedule Entry A-45 of the MVAT Act, 2002. The relevant period is 1st April, 2005 to 31st March, 2007.

7. The said pan masala containing tobacco is described in column (2) of the First Schedule to The Additional Duties of Excise (Goods of Special Importance) Act,1957 (for short “ADE Act, 1957”). During the period 1st April, 2005 to 28th February, 2006, the petitioners have discharged ADE at 18% on the sale of such pan masala containing tobacco.

8. For the period 1st April, 2005 to 28th February, 2006, therefore, the petitioners have claimed exemption from payment of VAT on sale of such pan masala containing tobacco under Schedule Entry A-45 of the MVAT Act, 2002.

9 Entry 45 of the Schedule A to the MVAT Act, 2002, as introduced reads as under:

Sr. No.	Name of the Commodity	Conditions & exceptions	Rate of Tax (%)	Date of effect
45	Sugar, fabrics and tobacco as described from