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TMI Blog1972 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... 'C' forms before the authorities for the purpose of claiming a reduction in the rate of tax. But, being enlightened by a later pronouncement of this court in Sitalakshmi Mills Ltd. v. Deputy Commercial Tax Officer[1968] 22 S.T.C. 436. , they have come forward with this writ petition for the issue of a writ of mandamus directing the respondent to refund the excess amount of tax collected from the petitioners. In fact, the prayer runs as follows: "I, therefore, pray that this court may be pleased to issue a writ of mandamus or any other appropriate writ directing the respondent to refund a sum of Rs. 2,34,754.39 for the assessment years 1963-64 to 1967-68 and pass such orders as this Honourable Court may deem fit." As I said, and it is accepted, this is the pattern for the affidavits in the other cases, and no allegation has been made to sustain the prayer for the rule of mandamus sought for or the claim for refund asked for. Later, however, applications have been filed for enlargement of the content of the affidavits as also the prayer. In the additional affidavits filed, it is stated as follows: "I submit that the orders of assessment levying more than 2 per cent. of tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention on a notification issued by the State Government in exercise of its powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act. This notification is G.O. 3234, Revenue, dated 16th August, 1962, and it runs as follows: "In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Governor of Madras hereby directs the tax payable under clause (b) of subsection (2) of the said section, in respect of the sales of handmade matches by any dealer in the State of Madras to any person in any other State in India, in the course of inter-State trade or commerce, shall be calculated at two per cent. " Under this notification, if any dealer in the State sells handmade matches to any person outside the State, then he shall be liable to pay at the reduced rate of tax, namely, 2 per cent. On the basis of this it is stated that the petitioners, who are manufacturers of handmade matches, should be deemed to, have gained that entitlement as to the concession as per the notification as above and on this ground the petitioners would automatically be entitled to the issue of rule of mandamus resul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding of the trade, the words "handmade matches" are equatable to handmade safetymatches and not to the special variety of handmade coloured matches, and, therefore, it is said that there is no ambiguity in the expression and that the doubt arising in the understanding of that expression is fallacious. I have looked into the notification dated 16th August, 1962, which is the basis for the claim for refund in these writ petitions and for the consequential issue of writs of mandamus, This refers to the concessional rate of tax in respect of sales of handmade matches by any person who engages himself in inter-State trade. The question, therefore, is whether there is any ambiguity in the expression "handmade matches" and whether popularly matches are equated with or understood as coloured matches or star matches as well. I have referred to the contention of the learned Government Pleader that the trade itself was understanding the expression of handmade matches as ordinary matches and not as including handmade coloured matches. It sought for a clarification from the Government whether the exemption would cover the sales, whether inter-State or intra-State, of handmade coloured or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the intention, it would offend article 14 of the Constitution of India, In other words, it is stated that as all kinds of matches flow from a single genus and as the species only are different, any treatment in respect of such species differently under different circumstances would result in discrimination and the offending of article 14 of the Constitution. While considering the scope of a clause granting exemption, which is admittedly granted by the State in the exercise of its discretion and as a result of its expedience, I held in W.P. No. 3122 of 1969 as follows: "I am unable to agree that in cases where the courts are to interpret the scope of an exemption clause, which has necessarily an impact on the revenue of the State, the court has any discretion and a fortiori any power to go behind the text of the exemption or the meaning of the exemption as normally appearing on its face." I have already expressed the view that the normal meaning of the word "matches" according to the popular understanding of everyone is safety-matches and not coloured matches. If matches are asked in the market, coloured matches are not given. Article 14 does not require a fanatical approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act were issued, it is clear that the trade itself was treating these two products as distinct and separate. They never equated matches with coloured matches. Otherwise, it would not have sought for the clarification whether the notification dated 29th March, 1966, applied to handmade coloured matches as well. There is, therefore, a reasonable hypothesis on which the dichotomy has been made by the State. The petitioners have raised an issue that the concessional rate resulted in discrimination and, therefore, violation of article 14. No material has been placed before me to adjudge the same on facts, nor does the record perused by me satisfy me that the petitioners have discharged the onus which is entirely on them, to establish that such a discrimination has crept in. I am, therefore, unable to agree with Mr. Karim that the concessional rate, if made applicable to safety matches alone, would result in the violation of article 14 of the Constitution. The main request of the petitioners is for the issue of a writ of mandamus without seeking for setting aside the orders of assessment. This is not possible in the eye of law. Even otherwise, the alternative prayer for refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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