JUDGMENT

L. RATH, J. - The petitioner having been assessed both under the Central Sales Tax Act and the Orissa Sales Tax Act for the assessment year 1978-79, in respect of the same transaction of sale, has approached this Court in these two writ petitions for quashing of the same. O.J.C. No. 12 of 1980 relates to the assessment under the Central Sales Tax Act and O.J.C. No. 13 of 1980 relates to the assessment under the Orissa Sales Tax Act. The facts, which are not disputed, and appear from the assessment order under the Orissa Sales Tax Act, are that the petitioner is in the trade of securing orders from outside the State, mostly from cement factories, and only from two others, M/s. Hindusthan Zinc Ltd. and M/s. Hindusthan Copper Ltd., for sale of a very hard metal commercially known as cylpebs. The petitioner purchases the articles from M/s. Siva Metal Industries by furnishing declarations in form XXXIV. Thereafter, as appears from the order of assessment under the Central Sales Tax Act, the petitioner issued C form declarations to M/s. Siva Metal Industries and directed the latter to book the goods as consignor to a particular place and transfer the railway receipts or the lorr