Ramesh Ranganathan, J.

These two Writ Petitions are filed by the petitioner questioning the validity of the assessment orders dated 20.1.2010 and 18.5.2010 passed by the Commercial Tax Officer, Chinnawaltair circle, for the assessment years 2005-06 & 2006-07, denying them exemption under Section 5(2) of the Central Sales Tax Act, 1956, (hereinafter called the CST Act), on the turnover of Rs.1,14,86,342/- & Rs.4,05,09,427/- respectively, as contrary to the documents on record. During the pendency of the Writ Petitions the Petitioner filed additional grounds, by way of WPMP No.23096 and 23098 of 2014, contending, inter-alia, that the assessment order was without jurisdiction in the absence of any valid authorization from the Deputy Commissioner (CT), Visakhapatnam authorizing the respondent to take up assessment, under the CST Act, for the years 2005-06 and 2006-07.

For the tax period 2005-06, the Commercial Tax Officer, Chinawaltair Circle, Visakhapatnam issued show cause notice dated 19.11.2005, proposing to reject the petitioners claim of exemption on a turnover of Rs.1,14,86,342/-, treating the transaction as an inter-state sale falling under Section 3(a) of the CST Act. In re