VEERASWAMI, C.J.

Actually the reference to the Full Bench was on the question of jurisdiction of this court under section 38 of the Madras General Sales Tax Act, 1959, to go into the vires of a provision in the Act or the Rules. But it seems to us that there can be no controversy on the question in view of Venkataraman & Co. (P.) Ltd. v. State of Madras Kailasam, J., in dismissing the writ petition out of which this appeal arises was of the view that the ratio of Venkataraman & Co. (P.) Ltd. v. State of Madras was in the context of the advisory jurisdiction of this court under section 66 of the Income-tax Act and that since the revisional jurisdiction under the Sales Tax Act is not of that character, the principle of Venkataraman & Co. (P.) Ltd. v. State of Madras would not apply. But we find that Venkataraman & Co. (P.) Ltd. v. State of Madras itself related to the revisional power of the High Court under the Madras General Sales Tax Act, 1939. That decision, therefore, directly applies to the revisional jurisdiction of the High Court under the Act in exercise of which a question of vires of any provision in the Act cannot be dealt with in this court at all.

But that is