I read this article: Logical Processing Order of the SELECT statement
in end of article has been write ON and JOIN clause consider before WHERE.
Consider we
It doesn't matter
Logical processing order is always honoured: regardless of actual processing order
INNER JOINs and WHERE conditions are effectively associative and commutative (hence the ANSI-89 "join in the where" syntax) so actual order doesn't matter
Logical order becomes important with outer joins and more complex queries: applying WHERE on an OUTER table changes the logic completely.
Again, it doesn't matter how the optimiser does it internally so long as the query semantics are maintained by following logical processing order.
And the key word here is "optimiser": it does exactly what it says