TMI Blog2021 (3) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... urable Ms. Justice R.N. Manjula For the Petitioner : Mrs.Lakshmi Sriram For the Respondent : Mr.R.Swarnavel, GA ORDER T.S.SIVAGNANAM, J. We have elaborately heard Mrs.Lakshmi Sriram, learned counsel for the petitioner and Mr.R.Swarnavel, learned Government Advocate appearing for the respondent. 2. This writ petition has been filed by the dealer registered under the provisions of the Tamil Nadu General Sales Tax Act on the file of Commercial Tax Officer-II, Rajapalayam. The petitioner filed their returns for the relevant year namely 1989-90 and the assessment was completed on 28.2.1991. Thereafter, there was an inspection by the Enforcement Wing Officials, which resulted in issuance of a notice dated 23.3.1995 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before this Court by way of this writ petition. 5. The legal issue raised in this writ petition is no longer res integra and has been settled by the Hon'ble Supreme Court in the case of Ashok Leyland Ltd., to the effect that once Form F Declarations are accepted and the assessment is completed, then the question of re-assessment does not arise. The relevant portions of that judgment read thus : 100. In terms of Clause (3) of Article 269, inter-state sale is contrasted from local sale. 101. An order passed by the statutory authority who has jurisdiction therefore, the same would amount to a part of substantive and not procedural law. In addition to this there is no provision for appeal. Thus, it is only in the limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 6A having been provided by way of exclusionary clause subject to the satisfaction of the conditions precedent contained therein, and, thus, the same stand at an elevated stage over charging Section 6 of the Act. The assessing authority while passing an order is required to take into consideration the jurisdictional fact. Once it is found, having been conferred with a plenary power to determine its own jurisdiction, that he did not have any jurisdiction under the Act, the opinion of the assessing authority attains finality. What would be a jurisdictional fact has been noticed by this Court in Shrisht Dhawan (supra) in the following terms: 19... A Jurisdictional fact is one on existence or non-existence of which depends assu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e one hand and in regard to the nonliability to tax or non-imposition of tax on the other. In the former case, but for the provisions as regards the exemptions or refund or rebate of tax, the sales or purchases would have to be included in the gross turnover of the dealer because they are prima facie liable to tax and the only thing which the dealer is entitled to in respect thereof is the deduction from the gross turnover in order to arrive at the net turnover on which the tax can be imposed. In the latter case, the sales or purchases are exempted from taxation altogether. The Legislature cannot enact a law imposing or authorising the imposition of a tax thereupon and they are not liable to any such imposition of tax. If they are thus not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of delivery to the branch office, thereafter to the buyer through the branch office. The branch office merely acted as a conduit through which the goods passed on their way to the buyer. It is, however, relevant to note that the Court noticed : ...It would have been a different matter if the particular goods had been dispatched by the registered office at Hyderabad to the branch office outside the State for sale in the open market and without reference to any order placed by the buyer. In such a case if the goods are purchased from the branch office, it is not a sale under which the goods commenced their movement from Hyderabad. It is a sale where the goods moved merely from the branch office to the buyer... 112. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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