Dismissing the petition the Court held that expression “Sikkimese” has been expanded only for the purpose of grant of benefit to such persons who come within the scope of the Explanation to s. 10(26AAA) and not for any other purposes as such; there is no merit in the contention of the petitioner that the identity of the “Sikkimese” people has been lost as a result of expansion of the term “Sikkimese” by virtue of the amendment of Explanation to s. 10(26AAA).