Judgment

Dr. Arijit Pasayat, J. —

1.Leave granted.

2.Challenge in this appeal is to the Order passed by a Division Bench of the Orissa High Court disposing of the writ petition without any decision on merits because in respect of the assessment year in question, i.e. 2001-02, an Order was earlier passed by this Court on 31.03.2006.

3.A brief reference to the factual aspects will be necessary. The appellant, a Public Sector Undertaking carries on business in manufacture and sale of Iron & Steel and Chemical Fertiliser as its finished product and bi-product, surplus and rejected articles, in course of inter-state trade and commerce and export. Apart from that, the appellant-Company effects transfer of stock of goods to its branches located at various places of the country. For the assessment year 2001-02, notice was issued under Rule 12(5) of the Central Sales Tax (Orissa), Rules, 1957 (in short ‘Central Rules’) for the purpose of assessment under Central Sales Tax Act, 1956 (in short the ‘Act’). After examination of the books of accounts produced, an extra demand of Rs.19,25,41,763.00 was raised. The appellant-Company had disclosed net sale and transfer of goods during the year under as