https://www.taxtmi.com/caselaws?id=256042 A statutory tribunal cannot disregard an express rule or treat it as unconstitutional or ultra vires when deciding a set-off claim under the Bombay Sales Tax Rules. The Tribunal must apply Rule 41E as enacted and cannot finally adjudicate its legality or constitutional validity in second appeal; that question lies with a competent constitutional court. The High Court therefore held that the Tribunal erred in ignoring the territorial condition in the rule, and the set-off claim had to be examined on the plain terms of Rule 41E, leaving constitutional validity open for appropriate proceedings. en-us Tue, 02 Sep 2014 00:00:00 +0530 Wed, 14 Jan 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256042 A statutory tribunal cannot disregard an express rule or treat it as unconstitutional or ultra vires when deciding a set-off claim under the Bombay Sales Tax Rules. The Tribunal must apply Rule 41E as enacted and cannot finally adjudicate its legality or constitutional validity in second appeal; that question lies with a competent constitutional court. The High Court therefore held that the Tribunal erred in ignoring the territorial condition in the rule, and the set-off claim had to be examined on the plain terms of Rule 41E, leaving constitutional validity open for appropriate proceedings. Case-Laws VAT and Sales Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256042