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1973 (1) TMI 81 - SUPREME COURTWrit petition under article 226 of the Constitution challenging the validity of the notification issued under section 3-A Held that:- Appeal dismissed. If the assessee believed that contention to be true it would not have collected from its purchasers the tax at the rate of one anna per rupee. Further it is now well-settled by the decision of this court that no one can challenge the validity of a provision of an Act or rule made thereunder or even a notification issued either under the Act or under the Rules made, before the authorities constituted under the Act. It is true as contended by Mr. Gupte that these decisions were rendered long after 1962, but the fact remains that the decisions in question merely interpret what the law is.
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