2021 (3) TMI 968

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....ed by the State challenging order passed by the second respondent Tribunal dated 14.7.2003 made in C.T.S.A.No.380 of 2000. 3. The issue was as to whether the sales effected by the first respondent - dealer were consignment sales. The Tribunal, after elaborately considering the factual position, found that the Form F Declarations were filed, that they were not found to be defective in any respect and that therefore, the dealer was not required to produce any further material evidencing dispatch of goods. The Tribunal also found that the dealer had filed Form F Declarations and evidence for movement of goods namely transport documents and proof of tax payment by the agent in the other State, sale pattials of the agent, consignment agreemen....

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.... 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 opinion. 103. Once it is held that such determination of an issue having regard to legal fiction created in terms of Sub-section (2) of Section 6A is conclusive, it must a fortiorari follow that the same is binding. 104. The particulars required to ....

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....r 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 jurisdiction depends the court or tribunal exercises the jurisdiction then the order is vitiated. Error of jurisdictional fact renders the order ultra vires and bad... " 107. In South India Corporation (P) Ltd. v. Secretary....

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....le 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 dealers under the sales tax law and transaction effected by the branch office should not be identified with transactions effected by the registered office, Pathak, J., as the learned Chief Ju....