Summarize the following court judgment. 125 135	 and 233 of 1963. Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights. A. V. Vishwanatha Sastri	 T. A. Ramachandran	 B. Par thasarathy	 0. C. Mathur	 J. B. Dadachanji and Ravinder Narain	 for the petitioner (in W. P. Nos. 125 135 1963). H. N. Sanyal	 Solicitor General	 N. section Bindra and R. N. Sachthey	 for the respondents (in W. P. Nos. 125 135 / 63). O. C. Mathur	 J. B. Dadachanji and Ravinder Narain for the petitioner (in W. P. No. 233 / 1963). R. N. Sachthey	 for the respondents (in W.P. No. 233/ 63). 187 March 12	 1964. The Judgment of the Court was delivered by GAJENDRAGADKAR	 C. J. This group of 12 writ petitions raises a common question about the validity of the( Orissa Sales Tax Validation Act	 1961 (Act No. 7 of 1961) (hereinafter referred to as the Act). The facts on which the petitioners rely are similar	 and so	 we shall mention the facts in the first group consisting of writ petitions Nos. 125 135 of 1963. The petitioner in this group is Shri Epari Chinna Krishna Moorthy	 Proprietor	 Epari Chinna Krishna Moorthy & Sons	 Berhampur	 Orissa. He is a merchant who carries on business in "bullion and specie" and gold and silver ornaments at Berhampur and as such merchant	 he has been registered as 'dealer ' under the Orissa Sales Tax Act	 1947 (Act No. 14 of 1947). After the said Act came into force	 the Government of Orissa purporting to exercise its authority under section 6 of the said Sales Tax Act issued a notification exempting certain articles from the operation of the charging section of that Act. Under this notification	 gold ornaments were ordered to be exempted from sales tax 'when the manufacturer selling them charges separately for the value of gold and the cost of manufacture. ' This notification was issued on July 1	 1949 Durinh the course of his business	 the petitioner manufactures gold ornaments by supplying the gold to the artisans and getting ornaments prepared by them under his supervision and when the ornaments are so prepared	 he sells them in his shop and has been showing the value of gold and the cost of manufacture separately. That is why the petitioner alleges that he is entitled to claim the benefit of the exemption notification. Consistently with this plea	 the petitioner filed his returns before the Sales tax Officer at Berhampur and had been claiming exemption of Sales tax on the sales as being entitled to exemption under the said notification. Upto June	 1952	 the claim for exemption made by him was upheld and the amount represented by sales of the said gold ornaments was deducted from the taxable turnover shown by the petitioner in his returns. Subsequently	 however	 these assessments were re opened under section 12(7) of the Act and it was claimed that the deductions made on certain sales transactions of gold ornaments were not justified and to that extent	 the petitioner had escaped assessment. The petitioner resisted this attempt to re open the assessment and he pleaded that he was entitled to claim exemption under the notification	 because he belonged to the class of manufacturers to which the notification referred. The Sales tax Officer	 however	 disallowed the petitioner 's contention and proceeded to levy tax on the sales transac tions in question. The petitioner then challenged the said 188 decision by preferring appeals	 but the said appeals were also dismissed. While the appeals were pending similar assessments made in respect of other dealers including the petitioner were challenged by them by writ petitions before the High Court of Orissa. (Nos. 151	 161	 162	 204 209 and 110 of 1957 respectively). The Division Bench of the Orissa High Court which heard the writ petitions upheld the petitioner 's case and issued appropriate writs directing the Sales tax Officer to allow the petitioner 's claim for exemption 'under the notification in question. The main controversy before the High Court was about the precise denotation of the word 'manufacturer ' used in the notification. The High Court hold that the expression manufacturer ' meant the first owner of the finished products for whom it was mad(. either by his paid employee or even by independent artisans on receipt of raw materials and labour charges from him. According to this view	 the petitioners before the High Court were found to be manufacturers and as such entitled to claim exemption in respect of sale of old ornaments made by them. This judgement was pronounced on March 13	 1959. Against this judgement the State of Orissa has filed appeals to this Court and they are numbered as Civil Appeals Nos. 92 to 94 of 1963. These appeals are till pending disposal. After the Orissa High Court pronounced its judgement in the writ petitions to which reference has been made	 the impugned Act was passed by the Orissa Legislature on August 1	 1961. This Act received the assent of the Governor on September 10	 1961	 and was published on September 18	 1961. It contains one operative provision in section 2. Section 2 provides that notwithstanding anything contained in any judgment	 decree or order of any court	 the word 'manufactu rer ' occurring against item 33 in the schedule to the notification of the Government of Orissa dated July 28	 1947 as amended by another notification of the 1st July	 1949 shall mean and shall always be deemed to have meant a	 person who by his own labour works up materials into suitable forms and a person who owns or runs a manufactory for the purpose of business with respect to the articles manufactured therein. It is the validity of this section which is challenged before us by the petitioners in the present writ petitions. It is clear that the object of section 2 of the impugned Act is to make it clear that the legislature 's intention was not	 as the High Court had held	 to	 include within the notification all persons who are first owners of the finished product of gold. Section 2 shows that the legislative intention was to give benefit of the said exemption only to persons who themselves work and produce gold ornaments or who run or own a manufactory for the purpose of business with respect to the articles manufactured therein. In other words	 the intention of the Government in issuing the notification was not to give the benefit of the exemption to traders or shop keepers who were no more than commission agents and who did not personally	 work for making gold ornaments or who did not own a manu factory employing artisans for that purpose. If this section is valid	 it is common ground that the petitioners are not entitled 	to claim the exemption. On the other hand	 if this section is invalid	 the petitioners would be the first owners of gold ornaments and may be entitled to claim exemption. The first argument which has been urged before us by Mr. Sastri is that since the exemption was granted by the State Government by virtue of the powers conferred on it by section 6	 it was not open to the legislature to take away that exemp tion retrospectively. Section 4 of the parent Sales tax Act is the charging section and section 6 is the section which confers on the State Government power to issue a notification exempting from the tax the sale of any goods or class of goods and likewise withdraw any such exemption subject to such conditions and exceptions as it may deem fit. The argument is	 the power to grant exemption having been conferred on the State Government	 it was validly exercised by the State Government and though the legislature may withdraw such exemption	 it cannot do so retrospectively. It is obvious that if the State 	Government which is the delegate of the legislature can withdraw the exemption granted by it	 the legislature cannot be denied such right. But it is urged that once exemption was validly granted	 the legislature cannot withdraw it retrospectively	 because that would be invalidating the notification itself. We are not impressed by this argument. What the legislature has purported to do by section 2 of the impugned Act is to make the intention of the notification clear. Section 2 in substance declares that the intention of the delegate in issuing the notification granting exemption was to confine the benefit of the said exemption only to persons who	 actually produce old ornaments or employ artisans for that purpose. We do not see how any question of legislative incompetence can come in the present discussion. And	 if the State Government was given the power either to grant or withdraw the exemption that cannot possibly affect the legislature 's competency to make any provision in that behalf either prospectively or retrospectively. Therefore	 there is no substance in the argument that the retrospective operation of section 2 of the impugned Act 'is invalid. Then Mr. Sastri contends that this provision is discrimina tory and as such	 contravenes the equality before the law	 guaranteed by article 14. This argument is also misconceived	 is not seriously disputed that the petitioners belong to the 190 class of traders or shopkeepers who are like commission agents. They give gold to the artisans	 paying the artisans their labour charges and when the ornaments are thus produced	 they charge commission before they are sold to the customers. In such a case	 it is not easy to understand how this class of traders can be said belong to same class of persons who produce gold ornaments themselves or run manufactories where artisans are engaged for producing them. The counter affidavit filed on behalf of the respondent State has also averred that the petitioners sometimes sell goods manufactured by firms outside the State of Orissa and in no case had they manufactured ornaments themselves. Whether the gold which they give to the artisans is their own or is supplied to them by customers is not a matter of any significance	 because what is important in this connection is that they are not directly concerned with the production of ornaments	 and admittedly	 they do not produce the said ornaments themselves. Therefore	 the persons who get the benefit of the exemption notification as a result of the provisions of section 2 of the impugned Act cannot be said to belong to the same class as that of the petitioners	 and if that is so	 the main argument on the basis of article 14 does not subsist. Besides	 one of the objects of the impugned Act appears to be to make it clear that the legislature intends to benefit the goldsmiths who actually make gold ornaments and that object can be carried out only if exemption is granted to persons who keep in their continuous employment artisans who produce gold ornaments. If a person produces gold ornaments himself and if a person employs artisans to produce gold ornaments for him	 they fall within the protection of the exemption. In the case of the petitioners	 however	 they do not keep any artisans in their continuous employment	 and so	 if the legislature thought it was not necessary to give them the benefit of the exemption	 it cannot be said that the classification made by the legislature has no rational connection with the object intended to be achieved by it. This argument assume			 that the petitioners belong to the same class as the persons to whom the benefit of the exemption is available. But as we have already stated	 these two categories are distinct and there is no sameness or similarity between them. It was also suggested by Mr. Sastri that the result of the impugned provision is to deny the benefit of the exemption to the poorer classes of persons who are engaged in the business of manufacturing gold ornaments	 and in that con nection	 he has commented on the fact that the notification gives the benefit of the exemption to persons who run manu factories but it denies that benefit to persons who carry on the work of producing gold ornaments on a smaller scale	 and 191 so	 are unable to run a manufactory. This argument is fal lacious. The notification as interpreted by section 2 of the impugned Act benefits the artisans who produce ornaments themselves and that obviously covers a very large section of independent artisans engaged in the trade. The notification also benefits persons who run manufactories and that ensures the continuous employment of artisans. That is why it seems to us that the main object of ranting exemption can be said to be achieved by holding that 'manufacturer	 means either a	 manufacturer properly so called or one who engages artisans lo manufacture gold ornaments. Mr. Sastri also argued that the retrospective operation 	of the impugned section should be struck down as unconsti tutional		 because it imposes an unreasonable restriction on the petitioners ' fundamental right under article 19(1)(g). It is true that in considering the question as to whether legislative power to pass an Act retrospectively has been reasonably 	exercised or not	 it is relevant to enquire how the retrospective operation operates. But it would be difficult to accept the argument that because the retrospective operation may operate harshly in some cases	 therefore	 the legislation itself is invalid. Besides	 in the present case	 the retrospective operation does not spread over a very long period either. Incidentally	 it is not clear from the record that the petitioners did not recover sales	 tax from their customers when they sold the gold ornaments to them. The counter affidavit filed by the	 respondent State alleges that even where sales tax has not been charged separately	 the price charged included sales tax because it was the usual practice of every registered dealer 	doing similar business to collect sales tax either by showing it as such separately and thereby claiming deduction of the	 	sales tax from the gross turnover to arrive at the taxable turn 	 	over shown separately or by including it in the price and thereby collecting it as a part of the price charged. In any event	 we do not think that in the circumstances of this case it would be possible to hold that by making the provision of section 2 of ' the impugned Act retrospective the legislature has imposed a restriction on the petitioners ' fundamental right under article 19(1)(g) which is not reasonable and is not in the interest of the general public. The result is	 the petitions fail and are dismissed with costs. One set of hearing fees. Petitions dismissed.

The petitioner	 a merchant	 carrying on business in "bullion and specie" and gold and silver ornaments was a registered 'dealer ' under the Orissa Sales Tax Act	 1947. The Government purporting to exercise its authority under section 6 of the said Act issued a notification on July 1	 1949 exempting certain articles from the operation of the charging section of that Act. Under the notification gold ornaments were ordered to be exempted from sales tax when the manufacturer selling them charges separately for the value of gold and the cost of manufacture. The petitioner filed his returns before the Sales tax Officer and claimed exemption of sales tax under the said notification. Up to June 1952	 the claim for exemption was upheld. Subsequently	 however	 these assessments were reopened under section 12(7) of the Act and it was claimed that the deductions made on certain sale transactions of gold ornaments were not justified and the petitioner had escaped assessment. The petitioner pleaded that lie was entitled to exemption	 because he belonged to the class of manufacturers to which the notification referred. The Sales tax Officer disallowed the petitioner 's contention. The petitioner then challenged the said decision by preferring appeals	 but the said appeals were also dismissed. Pending these appeals	 similar assessments made in respect of other dealers including the petitioner were challenged by writ petitions before the High Court. The High Court upheld the petitioner 's case and issued writs directing the Sales tax Officer to allow the petitioners ' claim for exemption. After this judgement was pronounced	 the impugned Act was passed by the legislature on August 1	 1961 and was published on September 18	 1961	 containing one operative provision in section 2. It provided that notwithstanding anything contained in any judgement	 decree or order of any court	 the word 'manufacturer ' occuring against item 33 in the schedule to the notification of the Government dated July 28	 1947 as amended by another notification of the 1st July	 1949 shall mean and shall always be deemed to have meant a person who by his own labour works up materials into suitable forms and a person who owns or runs a manufactory for the purpose of business with respect to the articles manufactured therein. The validity of this section was challenged in the present writ petition. 186 It was urged (i) that since the exemption was granted by the State Government by virtue of the Powers conferred on it by section 6	 it was not open to the legislature to take away that exemption retrospectively; (ii) that the provision in section 2 of the impugned Act was discriminatory and as such contravened the equality before the law guaranteed by article 14 and (iii) that the retrospective operation of the impugned section should be struck down as unconstitutional	 because it imposes an unreasonable restriction on the petitioner 's fundamental right under article 19 (1) (g) Held: (i) What the legislature had purported to do by section 2 of the impugned Act	 was to make the intention of the notification clear. And	 if the State Government was given the power either to grant or withdraw the exemption	 that could not possibly affect the legislature 's competence to make any provision in that behalf either prospectively or retrospectively. (ii) The notification as interpreted by section 2 of the impugned Act benefits the artisans who produce ornaments themselves and who run manufactories. That is why the main object of granting exemption can be said to be achieved by holding that 	manufacturer ' means either a manufacturer properly so called or one who engages artisans to manufacture gold ornaments. In the present case the petitioners were not directly concerned with the production of ornaments	 and admittedly	 they did not produce the said ornaments themselves. Therefore	 the persons who get the benefit of the exemption notification as a result of the provisions of section 2 of the impugned Act cannot be said to belong to the same class as that of the petitioners. The two categories are distinct and there is no sameness or similarity between them	 and if that is so	 the main argument on the basis of article 14 does not subsist. (ii) It would be difficult to accept the argument that because the retrospective operation may operate harshly in some cases	 therefore	 the legislation itself is invalid. In the circumstances of the present case it would not be possible to hold that by making the provision of section 2 of the impugned Act retrospective the legislature has imposed a restriction on the petitioner 's fundamental rights under article 19(1) (g) which is not reasonable and is not in the interest of the general public.