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2019 (12) TMI 105

..... ssue being raised by the officer is contrary to the Judgment of the Supreme Court in the case of ASHOK LEYLAND LTD. VERSUS STATE OF TAMIL NADU AND ANOTHER (AND OTHER APPEALS AND A WRIT PETITION) [2004 (1) TMI 365 - SUPREME COURT] where it was held that an order passed under Sub-Section (2) of Section 6A cannot be subject matter of reopening of a proceeding under Section 16 of the State Act. Petition allowed. - Writ Petition No.21269 of 2007 - 26-11-2019 - Dr. Justice Anita Sumanth For the Petitioner : Mr.R.L.Ramani Senior Counsel Assisted by Ms.C.P.Priya For the Respondent : Mr.V.Hari Babu Additional Government Pleader ORDER The Petitioner challenges the pre-assessment Notice dated 12.03.2007 for the period 1999-2000 issued in terms of the .....

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..... e error of judgment or change in opinion. 103. Once it is held that such determination of an issue having regard to legal fiction created in terms of Sub-section (2) of Section 6A is conclusive, it must a fortiorari follow that the same is binding. 104. The particulars required to be furnished in Form F clearly manifest that the proof required is as to whether the goods were factually transferred to the assessee himself or his branch office or his agent and not to any third party. Any other enquiry is beyond the realm of the assessing authority. 105. It is true that this Court in Ashok Leyland (supra) upon consideration of the matter holding that no statutory conclusiveness had been attached by reason of a legal fiction in terms of Sub-sect .....

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..... rroneously the fact on which jurisdiction depends the court or tribunal exercises the jurisdiction then the order is vitiated. Error of jurisdictional fact renders the order ultra vires and bad... " 107. In South India Corporation (P) Ltd. v. Secretary. Board of Revenue: [1964] 4 SCR 280, this Court has held that special provisions shall prevail over the general provisions. 108. It is further trite that an administrative authority or a quasijudicial authority while adjudicating upon a lis is obligated to pose and answer a right question so as to enable it to arrive at a conclusion as to whether he has jurisdiction in the matter or not. By reason of a legal fiction which becomes attracted in terms of determination made thereunder, the p .....

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..... h office were separately registered as dealers under the sales tax law and transaction effected by the branch office should not be identified with transactions effected by the registered office, Pathak, J., as the learned Chief Justice-then was, observed : "..We are unable to agree. Even if, as in the present case, the buyer places an order with the branch office and the branch office communicates the terms and specifications of the orders to the registered office and the branch office itself is concerned with the sales dispatching, billing and receiving of the sale price, the conclusion must be that the order placed by the buyer is an order placed with the Company and for the purpose of fulfilling that order the manufactured goods com .....

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