JUDGMENT
K. Shivashankar Bhat, J.
1. There are three sets of writ petitions. In the first set we are concerned with rayon yarn. These are Writ Petitions Nos. 13166 and 13167 of 1988, 2611 of 1989, 9843 of 1989, 7767 and 7768 of 1986, 13165 of 1988, 6427 and 6428 of 1986, 5939 and 5940 of 1986 and W.P. No. 17571 of 1988.
2. In the second set the question pertains to acrylic yarn and nylon yarn. They are Writ Petitions Nos. 4025 and 4026 of 1989, 7430 of 1988 and W.P. No. 9627 of 1988 (petitioner is the same in all these petitions).
3. In the third set the question pertains to “synthetic spun yarn”, that is raised in W.P. No. 6215 of 1988 only.
4. The question is whether these articles fall within entry 24 of the Second Schedule or entry 147 of the said Schedule to the Karnataka Sales Tax Act, 1957 (“the Act” for short). Entry 147 was inserted in the Second Schedule wit effect from April 1, 1962. However, entry 24 was found in the Second in the Second Schedule from the very beginning of the Act, though its words were slightly modified from time to time.
5. Under the Act tax is levied on the sale of the goods mentioned in the Second Schedule, at the point of sale. Initially entry 24 read as “all kinds of mill yarn (other than cotton yarn and sewing thread and filature silk)”. This was amended with effect from January 1, 1978 to read as follows :
“All kinds of mill yarn excluding cotton yarn and filature silk.”
6. This was further amended with effect from April 1, 1984 to read as follows :
“All kinds of mill yarn excluding cotton yarn, spun silk yarn and filature silk.”
7. With effect from April 1, 1988, the Second Schedule was restructured and the relevant entry was in entry 8 of Part M and it is as follows :
“Mill yarn (all kinds) excluding cotton yarn, spun silk yarn, filature silk and those falling under any other entry.”
8. Entry 147 inserted with effect from April 1, 1982, was as follows :
“All kinds of man-made or synthetic staple fibres or fibres or filament yarn.”
9. Subsequently this became entry 2 of Part M to read as :
“Man-made or synthetic staple fibres, fibre yarn or filament yarn (all kinds).”
10. Of course we are not concerned with the restructured Second Schedule. We are concerned here with the scope of entry 24 with effect from January 1, 1978 to March 31, 1984 and entry 147 with effect from April 1, 1982. In other words the scope of these entries with reference to the year April 1, 1982-83 would govern all these writ petitions, even though the period of assessments may slightly vary.
11. It was contended by Mr. B. P. Gandhi, learned counsel for some of the petitioners, that rayon yarn, acrylic yarn and nylon yarn are all yarns covered by the expression “mill yarn” and therefore entry 24 is attracted and not entry 147. According to the learned counsel, in case there is any ambiguity as to the relevant entry applicable, the ambiguity should be resolved and the question should be answered in favour of the assessee; that if any article falls within the purview of two taxable entries, it is left to the assessee to choose the entry under which he should be assessed. It was next contended that these are not cases for invoking the jurisdiction of the assessing authority under section 12A of the Act; a mere change of opinion as to the taxable entry is no ground to invoke section 12A. Mr. S. N. Murthy, learned counsel for one of the petitioners, contended that synthetic spun yarn was not a man-made or synthetic staple fibre, it is not even a fibre; it is not even a filament yarn. Fibre is the raw material, from which yarn is spun out of the fibre. No filament is manufactured at all. Since spinning is involved and none of the articles stated in entry 147 would cover this subject, necessarily entry 24 alone would govern the said subject of synthetic spun yarn.
12. Before considering the principle of interpretation, it is necessary to understand the scope of these entries. Entries 24 and 147 together refer to the following goods :
(1) Mill yarn (excluding those stated in entry 24 itself).
(2) Man-made fibre.
(3) Synthetic staple fibre.
(4) Fibres.
(5) Filament yarn.
13. According to Mr. Gandhi, whatever is produced in the mill as yarn is mill yarn while other kinds of yarns produced elsewhere, as in the case of cottage industries, could be considered as “man-made”.
14. Fairchild’s Dictionary of Textiles, Sixth Edition, gives the meanings of the various expressions which are relevant for the present purpose.
15. At page 388 the word “mill” is stated to be :
“(1) The building in which textile yarns are spun, woven or knit.
(2) A business concern engaged in the manufacture of textiles.”
16. This meaning is relied on to contend that whatever is produced or spun in a building will be mill yarn or mill-made. At page 682, the expression “yarn” is explained thus :
“Yarn : A continuous strand of textile fibers falling into two basic classes : Spun yarn or continuous filament yarn. Spun yarn is an assemblage of relatively short fibers while continuous filament yarn is a grouping of virtually endless parallel continuous filaments.
Yarn is the basic material which is made into fabric, thread, twine or cable. It can be woven, knitted, crocheted, tatted, netted, braided, etc., depending on the result desired and the character of the yarn. It can be a single or ply yarn. Spun yarns include cotton, woollen, worsted, the various man-made staples, silk, linen, jute, hemp, etc. Continuous filament yarns are forms of rayon, acetate, nylon and other synthetic textiles. With virtually all spun yarn, except those made on the woollen system, the objective is to have the fibers well distributed, eve and parallel. In the woollen system the fibers are in a more or less haphazard arrangement.
In general, when producing spun yarns, the fibers are opened and distributed by means of the carding operation. They are attenuated and doubled so as to promote greater evenness and finally spun to the desired size with the proper amount of twist.
Silk yarns are a grouping of silk fibers, which may or may not be twisted. Continuous filament of some man-made fibers are made into yarn by coagulating in a liquid bath or through the evaporation of the solvent after the spinning solution has been extruded through a spinneret.
A method used for other man-made fibers, e.g., nylon and polyester, is melt-spinning. The raw material is heated to a viscous state and then extruded and cooled forming the continuous filaments.”
17. It is clear that there are two classes of yarns. One is spun yarn and the other is continuous filament yarn. In the case of spun yarn there is assemblage of short fibers. Spun yarn includes not only cotton and woollen but also various man-made staples, it also includes within its expression linen, jute, hemp, etc. There is an indication that filament yarns are forms of rayon, nylon and other synthetic fiber. In the case of man-made fibers the method used is melt-spinning; the raw material is heated, etc., and the ultimate cooling results in the formation of continuous filament. Thus, prima facie, there can be no doubt that rayon and nylon are filament yarns. The process of manufacturing these yarns necessarily requires extrusion through spinneret, resulting in filaments. Page 5 refers to acrylic fiber as :
“The generic name of man-made fibers derived from polyacrylonitrile (minimum of 85% acrylonitrile units). See Acrylonitrile. Its chief properties are a soft, woolly hand; wash-and-wear performance; brilliant and high shade colors in certain types of fibers in this category; excellent sunlight resistance; good stability to repeated launderings; good performance in carpeting; good wrinkle resistance. Uses : sweaters, blankets, dresses and carpets.”
18. Page 234 refers to filament and filament yarn thus :
“Filament : A fiber of indefinite or extreme length, e.g., silk filament, which runs from 300 to 1400 yards (247 to 1280m) and more in length; the extreme length of filament permits their being used in yarn without twist or with very low twist, and they are generally made into yarn without the spinning operation required of the shorter staple fibres, such as wool, cotton, man-made fiber staple. Yarns made of filaments are usually smoother than years made of staple.
Filament yarn : A man-made fiber yarn made of continuous parallel filaments. Usually a fine, smooth yarn.”
19. The meaning of the word “man-made fibers” found at page 372 is as follows :
“Man-made fibres : The overall generic term used in the U.S. and elsewhere to include those filaments (fibres) that are manufactured as opposed to those fibers that grow in nature (natural). Classifications :
I. Cellulosic (derived from plant cellulose) : rayon, acetate and triacetate.
II. Non-cellulosic (chemical synthesis-synthetics) :
A. General purpose fibers : nylon, acrylic, modacrylic, polyester.
B. Special purpose fibers : glass, aramid, novoloid, olefin, saran, rubber, anidex, metallic, vinyon, azlon, lastrile, nytril, vinal.”
20. The meaning of the term “spun yarn” is given at page 581, thus :
“Spun yarn : A nautical term for two or three strand rope made of long tow hemp, loosely twisted, and tarred to prevent it from coming apart. The stands are twisted to the right, the rope itself to the left.”
21. The meaning of the term “fiber” is given at page 232, thus :
“Fiber : 1. The fundamental unit used in the fabrication of textile yarns and fabrics. 2. (Specific) A unit of matter characterized by having a length at least 100 times its diameter of width, and with the exception of noncrystalline glass fiber, having a definitely preferred orientation of its crystal unit cells with respect to a specific axis. 3. (Textile) Fibers that can be spun into a yarn or made into a fabric by interlacing in a variety of methods, including weaving, knitting, braiding, felting and twisting. See animal fibers and filaments, man-made fibers, mineral fibers, regenerated fibers and vegetable fibers.
In some cases the word fiber has been limited to spinnable staples, generally it has also included continuous filament yarns, monofilaments and tow.”
22. The World Book Encyclopaedia, Volume 16, page 154 refers to rayon, thus :
“Rayon is a manufactured fiber produced from wood pulp or cotton linters. It is widely used to make industrial materials and knit and woven textiles for clothing, upholstery, draperies, and decorating fabrics.
How rayon is made. Rayon is manufactured from the cellulose fiber of wood pulp or cotton (see cellulose). Various chemical processes reduce the cellulose to a thick liquid from which the rayon threads are made.
The liquid cellulose is then forced through extremely small openings in devices called spinnerets to form filaments, or tiny threads. The three chief methods for making rayon are (1) the viscose process; (2) the cuprammonium process, and (3) the acetate process.
The viscose process is the usual method of changing wood or cotton cellulose into rayon. This process begins by soaking sheets of white pulp in a solution of sodium hydroxide. After the soaked sheets are removed, they are put through presses that squeeze out the excess solution. The sheets of cellulose then pass through shredding machines where they are made into fine pieces called crumbs. The crumbs of cellulose are aged at high temperatures for about a day. Aging helps determine what type of viscose yarn will be produced.
After aging, the crumbs are treated with carbon disulfide, which turns them to cellulose xanthate, a deep orange substance. Then the crumbs are dissolved in a weak solution of sodium hydroxide. This turns the mixture to a thick, molasses like solution, which ‘ripens’ for up to four or five days at a law temperature. When the solution has ripened, it is pumped to spinning machines and forced through spinnerets to form filaments.
The cuprammonium process is a method of dissolving cotton cellulose in a copper-ammonia solution. A special spinning process products yarns of ultrafine denier, or weight.
The acetate process changes the properties of cellulose by treating it in acetic anhydride and acetic acid, with sulfuric acid. The result is cellulose acetate, which is then dissolved in acetone to form a syrup-like solution.
Spinning : All rayon-making centers about the spinneret, which contains a plate with tiny holes. Pumps force the cellulose through these holes. The thread like cellulose then flows into a chemical bath that hardens the liquid into threads. The threads are twisted together to form rayon yarn. The yarns are woven into fabrics that look like cotton, wool, or spun silk.”
23. The World Book Encyclopaedia, Volume 7, page 87 refers to “fiber”. There are natural fibers and manufactured fibers. Natural fibers comprise of plant fibers and animal fibers. The relevant extract is given below :
“Natural fibers : Natural fibers are obtained mainly from plants and animals. They account for more than half the fibers produced in the world yearly.
Plant fibers : Cotton is the most widely used natural fiber. Staple fibers from cotton bolls (seed pods) are spun into yarns for clothing, and household and industrial fabrics. Cotton cloth is absorbent, soft, and comfortable to wear. Flax, a strong fiber from the stems of flax plants, is used to make clothing and linen products. Hemp, jute, and sisal are coarse plant fibers used in cords, ropes, and rough fabrics.
Animal fibers include fur and hair. Wool, the hair sheared from sheep and certain other animals, is popular is clothing and home furnishing. Wool fibers have a scale-like surface that resembles shingles on a roof. Manufacturers mat wool fibers together in a process known as felting. This process produces air pockets within the matter fibers. Air trapped in these pockets acts as an insulator. This is one reason wool clothing keeps a person warm. Silk is the strongest natural fiber. Manufacturers unwind silk filaments from silkworm cocoons and make silk yarn for clothing and decorative fabrics.
Manufactured fibers
The study of plastics has helped chemicals learn how to combine chemicals to create fibres that have specific properties. Machines melt the chemicals or mix them in various liquids. The machines then force streams of the chemicals through tiny holes. The streams harden into filament fibers that are would on to spools or cut into staple lengths.
Manufactured fibers account for more than two-thirds of the fibers processed by textile mills in the United States. The variety and qualities of these fibers make them popular with consumers and manufacturers. See Textile (table : Manufactured fibers).
The two main groups of manufactured fibers are regenerated fibers and synthetic fibers.
Regenerated fibers are also called cellulosics because they are derived from the cellulose in cotton and wood pulp. Manufacturers process cotton and wood pulp to make such cellulosics as rayon, the first successful manufactured fiber. Rayon has many properties that resemble those of cotton. Cellulose treated with acetic acid produces acetate, a fiber that is silkier than rayon. Rayon and acetate are used in clothing, and rayon also is used in tires.
Synthetic fibers are manufactured from chemicals. Most synthetic fibers are stronger than either natural or regenerated fibers. Synthetic fibers, as well as the regenerated fiber acetate, are thermoplastic (softened by heat). Manufacturers are able to shape these fibers at high temperatures, adding such features as pleats and creases. These fibers also will melt if touched with too hot an iron. The most widely used kinds of synthetic fibers are (1) nylon, or polyamide fibers, (2) polyester fibers, (3) acrylic fibers, and (4) olefin fibers.
Nylon fibers, or polyamide fibers, were the first synthetic fibers. They are light weight and strong and are widely used in carpets, hosiery, ropes, and tires.
Polyester fibers …… omitted here.
Acrylic fibers, including acrilan, creslan, and orlon, are soft and durable. A number of acrylic yarns resemble wool and are used in clothing, especially sweaters. Many artificial furs also are made from acrylic fibers.”
24. The process of manufacturing rayon yarn and/or nylon yarn involves the process of filamenting. It is the pumping of the relevant solution and forcing them through spinnerets to form filaments, the result in the formation of these yarns. Therefore they can be safely called filament yarns.
25. In the case of acrylic yarn the position seems to be different though the raw material is man-made fibre. It is undisputed that acrylic fibre is petrochemical based and is man-made. However, the question is whether the yarn made out of this fibre is a filament yarn. In W.P. No. 7430 of 1988 the petitioner in response to the show cause notice issued by the assessing authority submitted that acrylic yarn is manufactured from acrylic cut fibres and it is not a continuous filament yarn. Acrylic fibre placed before us also resemble silky cotton. The yarn produced out of it is similar to the yarn produced in a mill out of cotton, was the assertion. The State has not filed any objection statement in any of the writ petitions. The requisite assistance on this aspect is not forthcoming from the respondents.
26. The World Book Encyclopaedia, Volume 7, quoted above, also shows that acrylic yarns resemble wool. No doubt it is not yarn made out of natural fibre but on that ground alone it cannot be excluded from the broad concept of “mill yarn”. However the persons who are dealing with the goods in question before us would naturally refer to nylon and rayon yarns as filament years having regard to their qualities. Filamentation is involved in their manufacture.
27. Synthetic spun yarn is an admixture of synthetic fibres; it is spun out of admixture of synthetic fibre/man-made fibre. Even under the Central Excises Act a distinction is made between synthetic spun yarn and a filament yarn. In the case of synthetic spun yarn duty is payable on counts, whereas in the case of filament yarn it is based on deniers. No continuous drawing process is involved in the case of synthetic spun yarn unlike in the case of filament yarn. The nature of the machinery and equipments is entirely different as pleaded in the writ petition. Spun yarn is the result of spinning out of the fibre. Just because the raw material is man-made fibre, it cannot be said the yarn produced therefrom should always be a filament yarn. Entry 147 refers to man-made or staple fibres. It does not cover all varieties of yarn made out of such fibres. Only filament yarn is found in entry 147. From “the Textile terms and definitions”, it was brought to our notice that a term “spun yarn” is referable to a yarn consisting of regular or irregular staple or irregular staple length usually bound together by twist.
28. Mr. Gandhi, learned counsel for the petitioners, contended that all kinds of yarns which are produced in a mill are to be considered only under entry 24 having regard to the clear language of the said entry. In fact, till entry 147 was inserted, all these goods were taxed under entry 24. During the period in question entry 24 did not contain the exclusionary words, “excluding those falling under any other entry”. These exclusionary words are now found after April 1, 1988.
29. The contention of Mr. Gandhi is quite attractive and one is tempted to apply the proposition stated by the learned counsel while construing this fiscal legislation. However, we are not inclined to accept the said proposition since it would result in rendering entry 147 otiose to some extent. In the year 1982, the Legislature introduced entry 147 and brought filament yarn under the said entry. In the absence of a clear ambiguity the court cannot ignore the effect of a provision introduced by legislation, even if it is a fiscal legislation. Due effect shall have to be given to the word “filament yarn” found in entry 147. Entries 24 and 147 shall have to be read together harmoniously so that both could operate, without doing any violence to the language employed in each of the entries. The purpose behind entry 147 seems to be to treat man-made fibres and the yarns produced out of them differently from yarns made out of natural fibres, but that object is not fully effectuated because entry 147 stopped by referring to man-made fibres, synthetic staple fibres, fibres and filament yarn. The concept of man-made fibre is fully known to the manufacturers, traders and consumers of the said articles. The term “man-made fibre” is used to distinguish it from a natural fibre. However, we are not concerned with any kind of fibre in the instant case. The court is concerned only with the varieties of yarn referred above. Though Mr. Gandhi says that the entries are not clear and all these yarns are mill yarns falling within entry 24, it is not possible to accept the said contention because in view of the clear language of entry 147. The ambiguity of language or lack of clarity of expression should be found in an entry before confining its scope. Court cannot assume that an ambiguity exists.
29. The exclusionary words referred above obviously added by abundant caution subsequent to April 1, 1988. Normal rule is that each entry enumerating the goods should be given its natural or normal meaning as understood by those who deal with the goods.
30. If there are two entries and one entry is broader and covers an entire class of goods, while the other entry covers some of the goods out of the said class, the latter entry should be considered as a special entry in respect of those goods. In such a situation the special entry would cut down the scope of the general entry, so that both the entries could be read harmoniously and given effect to.
31. Mr. Gandhi relied on the decision of this Court reported in Bharat Vijay Mills Ltd. v. Commissioner of Commercial Taxes [1992] 85 STC 23. It was a case where there were two competing entries Sintex water drums and it was possible to take the view that the goods in question may fall under any one of those entries. In such a situation it was held that the entry which is beneficial to the assessee shall have to be adopted for the purpose of levying the tax and that a citizen should be given the benefit as against the State.
32. In Commissioner of Income-tax v. Vegetable Products Ltd. , the Supreme Court observed that the duty of the court is to read the section, understood its language and give effect to the same. At page 195, the Supreme Court observed thus :
“…….. If the language is plain, the fact that the consequence of giving effect to it may lead to some absurd result is not a factor to be taken into account in interpreting a provision. It is for the Legislature to step in and remove the absurdity. On the other hand, if two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted.”
33. In the instant case before us we have construed the two competing entries and our view is that it is possible to read and give effect to both the entries, whereunder filament yarn could be taxed under entry 147. To the same effect is the decision of the Kerala High Court in Safari Industries (India) Private Ltd. v. State of Kerala [1989] 72 STC 264.
34. Mr. Gandhi then relied on a Bench decision of this Court in Bharat Textile and Proofing Industries v. State of Karnataka [1988] 71 STC 10. Entry 75 of the Second Schedule refers to tarpaulin. Entry 8A of the Fifth Schedule to the Act refers to cotton textiles. The goods referred in the Fifth Schedule were excluded from taxation. The court held that tarpaulin also is a cotton textile and therefore Fifth Schedule would operate and the levy of tax under the Second Schedule is excluded. The above decision in no way helps the construction of the entries as suggested by Mr. Gandhi. Though the Legislature levied tax under one of the Schedules, the entire class to which that goods belong to, was exempted from the levy of tax under a different Schedule to the Act.
35. The principle stated by the Gujarat High Court in Shree Ram Industries v. State of Gujarat [1974] 34 STC 153 is relevant in the context of the present cases. At page 157 the High Court held thus :
“………. The scheme of the Sales Tax Act is to levy sales tax on all goods when the turnover in respect of the goods exceeds a certain limit. In the Act are enacted various Schedules containing various entries which refer to various articles or commodities on which the tax is payable at the rate mentioned therein or which are exempted from the payment of tax. Each entry in the Schedule refers to a distinct commodity or article or, to put in other words, the commodity or article which is described in each entry is distinct and different. For the determination of liability to pay tax or at the rate of which it is payable or whether the article is exempted is exempted or not from the payment of tax, the relevant authority has to consider whether the article or commodity in question falls within one entry or another. It is necessary for the relevant authority to determine first the nature, type and form of the article or commodity with which it is concerned and then determine the appropriate entry in which the article or commodity in question can fall. The argument of Mr. Kaji that we must first look to the entries in Schedule A which exempts the goods from taxation irrespective of the entries in the other Schedules, cannot be accepted in view of the aforesaid scheme of the Act. The authority under the Act has to determine whether the article is subject to tax or not and if taxable, at what rate after considering the nature, type and form of the article. The authority has to determine which is the appropriate entry concerning the article with which it is concerned. It may be that there may be two entries, one general and the other specific and, in such a case, the ordinary rule of construction that a general entry must give way to a specific entry is to be followed. The authority has to see that if two entries are apparently in conflict with one another, an attempt must be made to construe them harmoniously and not to treat them as repugnant to each other.”
36. Kishinchand Chellaram v. Joint Commercial Tax Officer [1968] 21 STC 367 is a decision of the Madras High Court where there is a discussion about the nylon and similar other yarns. The State of Tamil Nadu v. Polyweb Private Ltd. [1982] 51 STC 364 is another decision of the Madras High Court wherein concept of “artificial silk fabrics” was considered. In Chiranjit Lal Anand v. State of Assam the Supreme Court pointed out that in the absence of any definition being given in the taxing enactment the meaning of the term in common parlance or commercial parlance has to be adopted.
37. The decision of the Allahabad High Court in Commissioner, Sales Tax v. Bareilly Rope Stores [1988] 69 STC 241 pertains to coir yarn.
38. Mr. Gandhi contended that, in these cases the assessing authorities erred in invoking section 12A of the Act. The said provision provides for assessing as escaped turnover. In these cases the entire turnovers were before the assessing authorities even at the first instance. The assessing authority levied tax by applying entry 24. The present proceedings are initiated on the basis of a circular issued by the Commissioner, whereunder he stated that these goods are to be taxed under entry 147. This is nothing but a change of opinion on the part of the assessing authority. State of Andhra Pradesh v. Ratna Sree Box Makers was relied on for the proposition advanced by the learned counsel for the petitioners.
39. Under section 12A proceedings can be initiated if the assessing authority has reason to believe that the whole or any part of the turnover of a dealer has escaped assessment, notwithstanding the fact that the whole or part of such escaped turnover was already before the said authority at the time of the original assessment. The non obstante clause was introduced into section 12A to get over the difficulty caused by the proposition similar to the one now advanced by Mr. Gandhi. Earlier the said clause was not in section 12A. No doubt the Andhra Pradesh High Court in Ratna Sree Box Makers’ case , observed that a mere change of opinion cannot be a basis for reopening an assessment under section 14 of the Andhra Pradesh General Sales Tax Act. However, we find that the words similar to the non obstante clause in section 12A of the Karnataka Act is not found in section 14(4) of the Andhra Pradesh Act. A similar contention was not accepted by a Bench of this Court in Kesoram Rayon v. Commissioner of Commercial Taxes [1989] 75 STC 13; proceedings were taken under section 12A in the said case also in respect of synthetic fibre. The assessing authority initially had overlooked entry 147 and had treated the goods under entry 24. The proceedings were upheld by this Court. At page 18 the Bench observed thus :
“In our opinion, language of section 12A of the Act is clear and unambiguous. It confers power on the assessing authority to make a reassessment even in cases where the entire turnover was before the assessing authority, but it had committed a mistake in the matter of rate of tax in that a lower rate of tax than the one at which the tax ought to have been levied had been levied.”
40. The Bench also noted the insertion of non obstante clause in section 12A in the year 1983. The above decision also to a large extent affects the merits of the case before us regarding rayon yarn. At page 22, while concluding the judgment the Bench held that rayon was synthetic fibre.
41. It was then contended on behalf of the petitioners that all along the petitioners were paying the tax under entry 24 and the assessing authorities were also proceedings accordingly and to reopen such an assessment would cause great hardship because the petitioners are deprived of an opportunity to pass on the tax burden to the purchasers of the goods.
42. The fact that in individual cases there is a likelihood of hardship resulting from the application of the law in a particular manner, is no ground to give a go-by to the true meaning attributable to the relevant law. If really the assessees suffered hardship the remedy is elsewhere.
43. In view of the above, we are of the view that acrylic yarn and synthetic spun yarn are to be taxed only under entry 24 and other types of yarns involved in these writ petitions are to be taxed under entry 147 of the Second Schedule.
44. Consequently, all the writ petitions are allowed with a direction to the assessing authorities to pass fresh orders of assessment in the light of the observations made in these writ petitions.
45. Writ petitions allowed.