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TMI Blog2019 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... assed under Sub-Section (2) of Section 6A cannot be subject matter of reopening of a proceeding under Section 16 of the State Act. Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... shed in Form F clearly manifest that the proof required is as to whether the goods were factually transferred to the assessee himself or his branch office or his agent and not to any third party. Any other enquiry is beyond the realm of the assessing authority. 105. It is true that this Court in Ashok Leyland (supra) upon consideration of the matter holding that no statutory conclusiveness had been 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1964] 4 SCR 280, this Court has held that special provisions shall prevail over the general provisions. 108. It is further trite that an administrative authority or a quasijudicial authority while adjudicating upon a lis is obligated to pose and answer a right question so as to enable it to arrive at a conclusion as to whether he has jurisdiction in the matter or not. By reason of a legal fiction which 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] 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 reb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are unable to agree. Even if, as in the present case, the buyer places an order with the branch office and the branch office communicates the terms and specifications of the orders to the registered office and the branch office itself is concerned with the sales dispatching, billing and receiving of the sale price, the conclusion must be that the order placed by the buyer is an order placed with the Company and 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 bra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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