Every law has 'promises to keep'. The courts have to interpret the laws to advance the object of the enact­ment. The Assam Finance (Sales Tax) Act, 1956 (hereinafter called the Act) is one such statute. Section 24A(2) was inser­ted in it in 1967 "to give some relief to the manufacturing industries in the State" as stated in the Statement of Objects and Reasons. While examining the controversy at hand, we shall have, therefore, to see whether the relief provided by this section has been curtailed by any action of the executive qua those for whom it was actually meant keeping in view the fact that the industrial spectrum of this State really consists of small scale units. Rule 46A of the Assam Finance (Sales Tax) Rules, 1956 was first framed in 1969 to give effect to the legislative mandate in section 24A(2). This Rule was substituted by a new set of Rules in 1971. It is this Rule which is under challenge in the petitions. The gauntlet has been thrown by some "dea­lers" registered under the Act. The definition of "dealers'' in­cludes those who sell taxable goods manufactures, made or processed by them in Assam. In the discussion to follow, we shall also refer to Rule 46A