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2019 (12) TMI 105

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..... ition 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 exemption in respect of pre-export sales and branch transfers were examined in detail. Some disallowances were also .....

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..... ransferred 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 Act. There is no reason to elevate it to a higher status than the rest of the provisions" . 106. With utmost respect, therein the Court did not take into consideration that the provisions of Section 6A having been provided by way of exclusionary clause subject to the satisfact .....

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..... 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 Act shall stand excluded.. 109. In A.V. Fernandez v. the State of Kerala: [1957] 1 SCR 837, this Court observed: "There is a broad distinction between the provisions contained in the statute in regard to the exemptions of tax or refund or rebate of tax on the one hand and in regard to the non-liability to tax or non-imposition of tax on the other. In the fo .....

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..... ice 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 commence their journey from the registered office within the State of Andhra Pradesh to the branch office outside the State for delivery of the goods to the buyer..." 111. The Court in the facts of that case held that the movement from the head office to the branch office was for the purpose of delivery to the branch office, thereafter to the buyer through the branch office. The branc .....

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