Tribunal cannot decide upon issue of constitutionality or legality of a Rule, rules Bombay High Cour

CST & VAT : Maharashtra VAT - Where Assessing Authority had disallowed assessee's claim for set off under rule 41E and Tribunal upheld claim of assessee by concluding that rule 41E was 'to the extent the same imposing a condition of user within State' liable to be ignored, issue of constitutionality and legality of rule 41E could not have been decided by Tribunal