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The rationale is that the "C" (or "T") has been watching the play from the beginning, refereeing the defense, whereas the "L" has been (supposedly) watching the off-ball play, and would only pick up the very end of the play.
However, I recently did a Varsity Tournament, and we pregamed the "L" was going to come out strong selling the call, and the "C" or "T" on a double whistle was to hold their signal, unless the "L" gave the call up for some reason. We did the whole game that way and had no problems.
So, I don't know what the proper mechanic is now. As the outside official, I'll follow the play into the paint, but that has to be pregamed as to who is going to take the call.
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