According to the problem, the given ratio is 4:1 between teaspoons and cups.
So, the ratio 12:3 is the same than 4:1 because it's in the same ratio, if you divide 12 by 3 you get 4, which is the exact ratio than 4:1.
On the other hand, 12:3 and 4:1 are different because the first ratio refers to a higher proportion, that is, we'll obtain more batches from that ratio than from 4:1.