TaxTMI 
TaxTMI 
TaxTMI 
2021 (3) TMI 795
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....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 proposing to revise the assessment. The petitioner objected to the same. Yet, the Assessing Officer did not agree with the contentions and a revision order was passed on 18.1.1996. 3. Aggrieved by the said order dated 18.1.1996, the petitioner preferred an appeal before the Appellate Assistant Commissioner (CT), Virudhunagar and it was allowed by order dated 21.5.1996. The respondent herein invoked his suo motu revisional powers and issued a show c....
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....tate 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 cases of fraud, misrepresentation etc. that reassessment can be directed and not if there had been a mere error of judgment. 102. If it is not an inter-State sale provided through a legal fiction, then it amounts to transfer of stock and this is a finding which has been arrived at by a statutory authority where for there does not exist any provision for appeal. Therefore, it cannot be reopened on the premise that there was a mere error of judgment or change in opi....
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....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 assumption or refusal to assume jurisdiction by a court, tribunal or an authority. In Back's Legal Dictionary it is explained as a fact, which must exist before a court can properly assume jurisdiction of a particular case. Mistake of fact in relation to jurisdiction is an error of jurisdictional fact. No statutory authority or tribunal can assume jurisdiction in respect of subject matter which the statute does not confer on it and if by deciding erroneously the fact on which jurisdicti....
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....he 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 liable to tax, no tax can be levied or imposed on them and they do not come within the purview of the Act at all. The very fact of their nonliability to tax is sufficient to exclude them from the calculation of the gross turnover as well as the net turnover on which sales tax can be levied or imposed. " 110. In Sahney Steel (supra) whereupon reliance has placed by the assessing authority, a contention was raised that the registered office and the branch office were separately registered as dealer....
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....se 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 purpose of verification of the declaration made in Form F, therefore, is as to whether the branch office acted merely as a conduit or the transaction took place independent to the agreement to sell entered into by and between the buyer and the registered office or the office of the company situated outside the State. The said decision therefore, does not run counter to our reading of the said provision. Furthermore, the question which has been, raised before us had not been raised therein. 113. We, therefore, are ....