TMI Blog2021 (3) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.2.1996 with supporting documents issued by the said M/s.M.L. Trading Co.(P) Ltd. A copy of the Form F Declaration is also produced; so also the affidavit of the Director of the said M/s.M.L.Trading Co.(P) Ltd., and the challans for payment of tax, etc. The legal issue has been settled by the Hon'ble Supreme Court in the case of Ashok Leyland Ltd. Vs. State of Tamil Nadu [ 2004 (1) TMI 365 - SUPREME COURT ] where it was held that an order passed under Sub-Section (2) of Section 6A can be subject matter of reopening of a proceeding under Section 16 of the State Act was not correct. Petition dismissed. - Writ Petition No.6702 of 2005 - - - Dated:- 12-3-2021 - Honourable Mr.Justice T.S.Sivagnanam And Honourable Ms.Jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for transport of 480 bags of 40's cotton yarn transported by the first respondent to one M/s.M.L.Trading Co.(P) Ltd., Malegaon during the period from 23.12.1995 to 25.1.1996. The learned counsel has also placed before us the proof of payment of tax for the period from 01.2.1996 to 29.2.1996 with supporting documents issued by the said M/s.M.L. Trading Co.(P) Ltd. A copy of the Form F Declaration is also produced; so also the affidavit of the Director of the said M/s.M.L.Trading Co.(P) Ltd., and the challans for payment of tax, etc. 5. That apart, the legal issue has been settled by the Hon'ble Supreme Court in the case of Ashok Leyland Ltd. Vs. State of Tamil Nadu [reported in (2004) 134 STC 473], the relevant portions of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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]1SCR837 , 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 branc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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