TMI Blog2019 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition allowed. - Writ Petition No.21269 of 2007 - - - Dated:- 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 Central Sales Tax Act, 1956 ('Act') 2. The petitioner was originally assessed to Central Sales Tax. Vide order of assessment dated 31.03.2003 the Assessing authority at that relevant juncture has recorded that the accounts were called for and checked and claims of exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (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-section (2) of Section 6A. This Court opined: After all Section 6A is also one of the provisions of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provisions of the Central Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the registered office and the branch 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 purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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