TaxTMI 
TaxTMI 
2019 (12) TMI 105
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....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 effected. While this is so, the impugned pre-assessment notice has been issued. 3. Both learned counsel concur on the position that the issue being raised by the officer is contrary to the Judgment of the Supreme Court in the case of Ashok Leyland Ltd. Vs. State of Tamil Nadu [(2004) 134 STC 473]. The relevant paragraphs are extracted below: '100. In terms of Clause (3) of Article 269, inter-state sale is contrasted from local sale. 101. An order passed ....
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....r 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 power to determine its own jurisdiction, that he did not have any jurisdiction under the Act, the op....
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....al 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 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 w....
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....oods 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 branch office outside the State for sale in the open marke....