Judgment Binod Kumar Roy, J. 1. Since common questions of law and facts are involved in these cases, which have also been heard together, they are being disposed of by this common judgment. The facts : 2. Petitioners are company incorporated under the Indian Companies act. Petitioner of C W. J C. No 622 of 1992 is a dealer of effecting sales of Television sets, watches and Mixers, Petitioner of C. W. J. C. No.1113 of 1992 manufactures Television sets in this State. 3. The State Government with an object to accelerate the growth of industries in the State from time to time made various schemes granting various incentives to the industries established in various sectors. A notification bearing No. S O 92 dated 18-1-1988, as contained in Annexure-2, in exercise of powers conferred under Sec.7 (3) of the Bihar Finance act, was published exempting from levy of sales tax on sale of electronic goods manufactured by an Electronic Industrial Unit approved and registered by the Department of Industry, Government of Bihar with effect from 1-9-1986 for a period of 5 years from the date of production of such goods. A further Notification bearing No S. O.94 dated 13-1-1986, as contained in Annexure-1, was also published exempting from the levy of sales tax or purchase tax the sales of electronic raw materials to the owners of the electronic industrial units with effect from 1-9-1986 for period of 5 years. 4. Petitioners assert that that they acted upon the aforementioned Notifications and filed returns claiming such exemptions before the Commercial taxes Officer (Respondent No 4) who, however, refused to exempt additional tax and Surcharge on their sales. The State Government had made unequivocal promise to the petitioners and all other industries, who had set up electronic industries, that exemption shall be granted on purchase of raw materials and sales of finished products both and acting upon such promise the petitioners have established the industries in the State of Bihar and accordingly, they are entitled to exemption on the principle of promissory estoppel. 5. It was the duty of Respondent No.4 to pass a reasoned order stating the grounds showing his non-satisfaction but in most cryptic manner and without assigning any reason directed the petitioners for payment of additional tax. 6. The petitioners moved the Commissioner of Commercial Taxes (Respondent No.2) in revision. 5. It was the duty of Respondent No.4 to pass a reasoned order stating the grounds showing his non-satisfaction but in most cryptic manner and without assigning any reason directed the petitioners for payment of additional tax. 6. The petitioners moved the Commissioner of Commercial Taxes (Respondent No.2) in revision. In the meantime, the Assistant Commissioner of commercial Taxes (Respondent No 3) served notices as contained in Annexure-4, for payment of the outstanding dues of taxes giving threats that if they fail to make payments, coercive steps will be taken. 7. The petitioners assert that in the definition of -fax, sales tax purchase tax, or additional tax have been included and under Sec.7 of the bihar Finance Act the State of Bihar grant exemption from the levy of purchase tax or sales tax from which it is clear that if the goods were exempted" the taxable turnover shall be nil and in cases where the taxable turnover-is nil there is no question of levy bv the State of Bihar ; that where the goods were exempted from levy of sales tax or purchase tax there was a general exemption and as such, there was no question of imposing any additional tax ; and that according to Sec.21 of the Bihar Finance Act taxable turnover for the purpose of levying taxes as to that part of turn over which remained after deducting therefrom in the case of works contract the amount of labour charges in the manner and to the extent prescribed and sale price under Sec.7 of the Act. 8. The petitioners have been advised to file these writ petitions since the matter relates to interpretation of the provisions of the Bihar Finance act which can be decided by this Court aione and the court of the Commissioner, commercial Taxes is not functioning due to the strike of non-gazetted employees, 9. During hearing of these writ petitions, a supplementary affidavit was filed in C. W. J. C. No 1113 of 1992 stating that the Bihar Electronics manufacturers, Association, Patna had asked for clarification from the Director of Industries as to whether sales tax will also include additional tax on which the Director of Industries sent a reply through his letter No 23, Patna, dated 9-4-92, as contained in Annexure-6, that additional tax is included in the sales tax. 10. 10. These writ petitions were admitted on 10th February, 1992 and the petitioners were directed to deposit 50% of the tax amounts and for the remaining 50% amount security bonds within one month in terms of Section 5 of the Bihar Finance Act making them subject to the decision of these applications. 11. In the counter-affidavits it has been asserted, inter alia, to this effect. Additional tax is chargeable over and above the exemption granted under Sec.7 (3) of the Act, Exemption, if any, from the additional tax is to be given only under Sec.6 (2) of the Bihar Finance Act, If the petitioners incurred any liability because of misreading of the provisions of law they arc not entitled to any concession for their own fault. Sections 3, 4, 5, 6 and 7 (3) of the Act deal separately with the exemption from sales tax, purchase tax surcharge and additional tax, respectively and, thus, the petitioners wrongly contemplated that exemption from tax under one head and would imply exemption other hands too, The perusal of the aforementioned sections highlights that all the charging sections are independent in their imposition on the grounds of (i) circumstances of imposition, (ii) quantum of imposition and (iii) the exemption from imposition. The Commissioner of commercial Taxes had correctly rejected the prayer of the petitioners and these writ petitions are fit to be dismissed with cost. The Submissions :- 12. The learned Counsel appearing for the petitioners contended as follows :- (1) Sec.2 (x) of the Bihar Finance Act defines tax which includes the sales tax or purchase tax levied under Sec.6, Sec.3 of the Act is a charging section which puts charge on the sale or purchase of the goods in the State of Bihar when the turn over exceeds the specified quantum. Sec.6 of the Act imposes additional tax on every dealer having a gross turn over exceeding the quantum laid down in Sec.3 of the Act. Sec.7 of the Act grants exemption from the payment of tax on the sale or purchase of goods Under Sec.7 (3) of the Act notifications were made granting exemption by the State Government. Sec.21 of the Act defines taxable turnover which shall be the part of the gross turnover which remains after deduction therefrom. Sec.7 of the Act grants exemption from the payment of tax on the sale or purchase of goods Under Sec.7 (3) of the Act notifications were made granting exemption by the State Government. Sec.21 of the Act defines taxable turnover which shall be the part of the gross turnover which remains after deduction therefrom. Since entire sales tax was exempted there was no question of imposition of any additional tax (ii) The State Government had promised to exempt payment of sales tax which was acted upon by the petitioners and accordingly, the State Government and its Officers are bound by the principle of promissory estoppel, more so, as they have not collected any amount of additional tax from the customers, (iii) With reference to the decision of the Supreme Court in Filter Co and another V/s. Commissioner of Sales Tax, Madhya Pradesh, 1986 (2) SCC III, it was alternatively submitted that the State Government be directed to consider sympathetically to waive the entire or substantial part of payment of tax to save the petitioners as they are suffering from acufe economic crisis. 13 He placed reliance on (i) The Deputy Commissioner of Sales Tax v. Aysha Hosiery Factory (P) Limited, 85 STC 106; (ii) The State of Gujarat V/s. Meghdoot Laminate Ltd, 86 STC 295; (iii) Deputy Commissioner of Sales Tax (Law) V/s. K P Paper Products, 74 STC 16 ; (iv) Ashok Service Centre V/s. State of Orissa, 53 STC ; (v) Om Flour Mills (P) Ltd and others V/s. State of Bihar and others, 1992 (1) PLJR 700; (vi) M/s. Motilal Padampat Sugar Mills Co Ltd. V/s. The State of Uttar Pradesh and others. AIR 1979 SC 621 ; (vii) State of Bihar v. Usha Martin Industries Ltd. , 65 STC 40 and (viii) Usha Martin Industries ltd V/s. The Additional Superintendent of Commercial Taxes.55 STC 380. 14. Learned Counsel for the respondents reiterates the facts stated in the counter-affidavits distinguished the decisions cited on behalf of the petitioners and submitted that there is no merit in either of the writ petitions and they be dismissed with costs. My findings : 15. Section 2 (x) of the Bihar Finance Act runs as follows : "tax" includes the soles or purchase tax levied under Sec.3 as also additional tax levied under Sec.6 of this part. (Emphasis supplied) 16. My findings : 15. Section 2 (x) of the Bihar Finance Act runs as follows : "tax" includes the soles or purchase tax levied under Sec.3 as also additional tax levied under Sec.6 of this part. (Emphasis supplied) 16. Section 7 of the Bihar Finance Act runs as follows : Exemption.- (1) No tax shall be payable under this part on sales or purchases of goods which have taken place : - (a) in the course of inter-State trade or commerce ; (b) outside the State ; (c) in the course of import of goods into, or export of the goods cut of the territory of India (2) The provsions of the Central Sales Tax Act, 1956 (LXXIV of 1956) shall apply for determining when a sale or purchase of goods shall be deemed to have taken place in any of the ways mentioned in clauses (a), (b) or (c) of sub-section (1), (3) The State Government may, by notification and subject to such conditions of restrictions as it may impose, exempt from the sales tax or purchase tax : (a) sales of any goods or class or descripition of goods ; (b) sales of any goods or class or description of goods to or by any class of dealers ; (c) any sale or category or description of sales ; and (d) purchase of any goods by any class of dealers or any purchase or category or description of purchases of such goods. (4) Where exemption from the levy of tax under this part on any sale or purchase of goods is claimed by a dealer under the provisions of this section or Sec.21, the burden of proof shall lie on such dealer and prescribed authority may require the dealer to substantiate the claim in the prescribed manner. " 17. (4) Where exemption from the levy of tax under this part on any sale or purchase of goods is claimed by a dealer under the provisions of this section or Sec.21, the burden of proof shall lie on such dealer and prescribed authority may require the dealer to substantiate the claim in the prescribed manner. " 17. Section 6 of the Bihar Finance Act runs as follows :- "notwithstanding anything contained in sub-section (3) of Sec.7 or Sections II, 12, and 21 or in a notification issued thereunder every dealer having a gross turn over exceeding the specified quantum as laid down in section 3 shall with effect from a date to be specified bv the State Government by a notification published in official gazette, pay additional tax at such rate, not exceeding two per centum of his gross turnover (exceeding the sales or purchase of goods which have been taken place either in the course of inter-State trade or commerce, or outside the State or in the course of import of goods into, or export of goods out of the territory of India) as the State government may, from time to time by notification in the official Gazette, fix : (emphasis added) 18. Notification No. S. O.92 dated 18-1-1988 runs as follows :- "in exercise of the powers conferred by clause (b) of snb-section (3)of Sec.7 of the Bihar Finance Act, 1981 (Bihar Act No.4, 1981) Part-I, the Governor of Bihar is pleased to exempt from the levy of sales tax or purchase tax on sales of electronic raw materials to the owner of electronics Industrial Unit approved and registered by the Department of Industry, Government of bihar or the competent authority of Government of India for a period of five years with effect from the 1st September, 1986 on the following conditions:- (a) This exemption shall be admissible only for these raw materials which have been approved and notified as electronic raw materials by the Electronic Department of Government of India and are required for manufacture of electronic products approved and notified by the said Department; (b) The exemption shall be admissible only on these raw materials which are specified in Form b (approved hereto)which has been obtained after filing application in Form a (appended hereto) to the concerned circle incharge ; (c) The owner of industry furnishes to the registered dealer from whom goods are purchased a declaration in Form b (appended hereto) which shall be issued from a bound book duly certified by the officer-in-charge of concerned circle bearing printed book number and declaration number with counterfoils. (d) The owner of the industry shall maintain a separate account of all the purchase and the use of goods purchased on the strength of declaration form r and shall render accounts on demand by the authorities appointed under Sec.9 of the Bihar Finance Act, 1981 , (e) The selling dealer shall produce before the assessing authority along with necessary evidence, a declaration containing all the particulars in Form e received by him from the owner of the industry, for every such sale ; and (f) in case of misuse of declaration Form e the concerned circle incharge shall be competent to cancel the exemption certificate Explanation for an unit going into production after the 1-9-86, this exemption shall be admissible only upto the 31st August, 1991. " (Emphasis supplied) 19 Notification No. S. O.94 dated 18-1-88 runs as follows : "in exercise of the powers conferred by clause (b) of sub-section (3)of Sec.7 of the Bihar Finance Act, 1981 (Bihar Act No.5, 1981) Part-I, the Governor of Bihar is pleased to exempt from the levy of sales tax on sales of electronic goods manufactured by an electronic industrial unit approved and registered by the department of Industry, Government of Bihar or the competent authority of Government of India for a period of five years with effect from the Ist September, 1986 on the following conditions :- (a) This exemption shall be admissible for those electronic goods only which have been approved and notified by the electronic Department of Government of India ; (b) The owner of the industry shall issue cash/credit memos for sale of finished goods which will contain the name and address of the purchaser, description of goods and its price, the exemption certificate number with date of its validity and dated signature of the seller ; (c) The owner of the industry shall maintain separate sale and purchase accounts as also stock register for sales and purchase of such goods ; (d) The owner of the industry shall render account on demand by authorities appointed under Sec.9 of the Bihar finance Act, 1981 ; (e) (i) A dealer, claiming exemption on sale of electronic goods under this notification at the stage of sale subsequent to the stage of sale by the owner of the industry, shall obtain a declaration in the prescribed form appended hereto, from selling dealer of the preceding stage and file the original counterfoil thereof with his return. He shall also produce cither necessary documents such as purchase order (if any)and cash memo/bill or invoice to substantiate this claim before the assessing authority ; (ii) The declaration mentioned in clause (i) shall be issued from a bound book bearing printed serial number and shall be authenticated by the circle officer ; (iii) The dealer issuing the declaration shall also maintain in a register authenticable by the circle officer, particulars of all declarations issued serially and chronologically which shall contain the name of the purchaser, cash memo/bill/invoice number and date, particulars of the goods quantity and its value. (iv) This declaration shall be signed by the dealer himself or his declared manager. (iv) This declaration shall be signed by the dealer himself or his declared manager. Explanation for an unit going into production after the Ist september, 1986, the exemption shall be admissible only up to 31st August, 1991. " (Emphasis supplied. ). 20. A bare perusal of the notifications Nos. S, O.92 and 94 show that the exemptions from payment of sales tax or purchase tax only were made under Sec.7 (3) (b) of the Act and not in regard to the Additional tax under Sec.6 of the Act. Sec.6 is an independent charging provision imposing obligations. It is not permissible for me to nullify the express intention of the legislature on the ground of hardship. 21. The definition of the word tax as defined in Sec.2 (x) of the act does not go in favour of the petitioners rather it shows that sales tax or purchase tax or additional tax are not one though mean and stand included as tax. In this view of the matter, no wrong was committed by Respondent no.4 in charging Additional tax. The decisions cited by the learned counsel for the petitioners relate to provisions of different states which are not parimateria with the provisions of our State. In this regard I am reminded of the following observations of the Apex Court in Nathia Agarwala V/s. Jahanara Begum, air 1967 SC 9 , toe method of construing a section in a State legislation by comparing and contrasting it with similar enactment oi other states, although sometimes instructive is not commended to be because similarity or variation in the laws of different States is not necessarily indicative of a kindred or a changed intention Enactments drafted by different hands, at different times and to satisfy different requirements of a local character, seldom afford tangible or sure aid in construction. "the Apex Court earlier in Union of India V/s. Commercial Tax Officer, AIR 1956 SC 202 had laid down to the effect that an exemption is the creation of Statute and must be construed strictly and cannot be extended except to the subjects specially mentioned in the section, 22. "the Apex Court earlier in Union of India V/s. Commercial Tax Officer, AIR 1956 SC 202 had laid down to the effect that an exemption is the creation of Statute and must be construed strictly and cannot be extended except to the subjects specially mentioned in the section, 22. There is yet another difficulty in the way of the petitioners Respondents assert that tiie Commissioner, Commercial Taxes has dismissed the prayers of the petitioners That fact has not been disputed by the petitioners if the dismissals were on merits, by principle of merger the impugned orders merged in the orders of the Commissioner but bis orders have not been impugned before us. 23. Since there was no promise by the State the doctrine of promissory estoppel cannot be invoked by the petitioners. 24. Coming to the alternative submission of the learned counsel for the petitioners, I am of the view that it is for the petitioners to make such a request before the State Government and it will be for the latter to consider such a request, if made, in accordance with law, and not for this Court to opne in regard it which no request was made in these writ petitions. 25. In the result, these writ petitions are dismissed. The petitioners are directed to pay the balance amount within one month from today failing which the respondents shall proceed in accordance with law. However, in the peculier facts and circumstances, make no order as to cost. Petitions dismissed. Ram Nandan Prasad, J.-I agree. However, I wish to highlight as follows in regard to the submission of Mr. Kumar. 26. Section 6 of the Act is a non-obstante clause, which says that even though the notification of exemption under sub-section (3) of Sec.7 of the act is made, Additional tax shall be payable by the dealer having gross turnover exceeding the specified quantum under Sec.3 of the Act. Thus, it is obvious that Sec.6 of the Act has overriding effect and the said tax is payable by the dealer, unless it is specifically exempted by a notification by the State Government. 27. Section 6 of the Act is also a charging provision with regard to the additional tax. Notification Nos. S. O.92 and 94 do not speak of exemption of the additional tax. 27. Section 6 of the Act is also a charging provision with regard to the additional tax. Notification Nos. S. O.92 and 94 do not speak of exemption of the additional tax. Thus, the exemption, as made in the aforesaid notifications, has to be construed strictly for the purpose of they stand for, and cannot be allowed to extend beyond the subject specifically mentioned in the notifications. 28. The decision in Ashok Service Centre and others y. The State of orissa, (53 TC page 1) has no application on the facts and in the circumstances of the present case, as theie was separate act, namely, Orissa Additional Tax Act, 1975, in which there was a specific provision to the effect that the provisions of this Act shall mutatis mutandis apply in relation to the additional tax. That spart, there was no much non-obstante clause in the Orissa Additional Tax Act. Thus, there is no substance in the submission of learned counsel.