JUDGMENT

A. K. GANGULY, C.J. : Both these writ petitions were heard together as common questions of fact and law are involved.

2. The petitioner is a company incorporated under the provisions of the Companies Act and is engaged in the business of constructing/ executing road works throughout India and also in various other countries of the world. The petitioner is a regis¬tered dealer under Orissa Sales Tax Act, 1947 as a ‘Works Con¬tractor’ under the Sales Tax Officer, Bhadrak Circle, Bhadrak. The petitioner secured the contracts for road construction in the State of Orissa, which were awarded by the National Highway Au¬thority of India, Ministry of Surface Transport, New Delhi. For a price of Rs.310.94 crores and Rs.257.93 Crores (inclusive of all rates and taxes). These two contracts are the subject matter of W.P.(C) No.94 of 2007 and W.P.(C) No.2774 of 2007.

3. The petitioner’s case is that in order to execute the works contract, the petitioner has given a portion of the work relating to construction of road to various sub-contractors and according to the petitioner most of these sub-contractors are registered dealers under the Orissa Sales Tax Act. The sub-contractors are requ