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1991 (1) TMI 391 - SUPREME COURTAppellants sought to assail the vires of section 4-A(3) of the U.P. Sales Tax Act, 1948 Held that:- Appeal allowed. The High Court was not right in its contemplation that the vires of the impugned provisions could be examined in the revision proceedings. The jurisdiction of the High Court in revision is under the same limitation in so far as the contention as to constitutionality is concerned. The High Court can, of course, deal with the question of constitutionality in judicial review of legislation under article 226. That is what the appellants sought to do before the court in the writ petition. The High Court was not justified in requiring the appellants to have recourse to proceedings of revision taken under the "Act" to have the contention as to constitutionality resolved.
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