JUDGMENT

Soumitra Saikia, J. - Wp(C)/3056/2017 has been filed by the petitioner-company assailing the assessment order dated 20-07-2013 passed by the respondent no. 3 assessing that the petitioner to be liable to pay the taxes assessed and interest of Rs. 10,01,015/- (Rupees Ten Lakhs One Thousand Fifteen) only as Tax due, interest payable Rs. 4,43,719/- (Rupees Four Lakhs Forty Three Thousand Seven Hundred Nineteen), penalty of Rs. 5,00,000/- (Rupees Five Lakh) only under section 90 and Rs. 1,00,000/- (Rupees One Lakh) and only under section 62(3) of the AVAT Act 2003 for the assessment year 2010-11 and the Demand Notice dated 30.07.2013 issued seeking to recover the amounts assessed.

WP(C)/3333/2017 has also been filed by the petitioner-company assailing the assessment order dated 20-07-2013 passed by the respondent no. 3 under section 9(2) of the Central Sales Tax Act, 1956 read with section 37 of the Assam Value Added Tax Act, 2003 in respect of quarterly turn over/return filed by the petitioner showing an amount of Rs. 3,52,41,153/- (Rupees Three Crore Fifty Two Lakhs Forty One Thousand One Hundred Fifty Three only) whereby an amount of Rs. 6,31,016/- (Rupees Six Lahks Thirty O