JUDGMENT

B.N. Mahapatra, J. The above two writ petitions have been filed with a prayer to quash the assessment order dated 31.10.2011 (Annexure-1) passed by the sole opposite party-Deputy Commissioner of Commercial Taxes, Bhubaneswar-III Circle, Bhubaneswar, Dist: Khurda and to issue a direction to the said opposite party to treat coal, alum, caustic soda, and other consumables as input for manufacturing of aluminum, aluminum ingots and sheets etc. and to allow the petitioner to take input tax credit on such inputs.

2. Annexure-1 attached to W.P.(C) No.1597 of 2012 is an order of assessment passed by the opposite party-Deputy Commissioner of Commercial Taxes, Bhubaneswar Circle-III, Bhubaneswar, Khurda under Section 43 of the Orissa Value Added Tax Act, 2004 (for short, “OVAT Act”) for the period 01.04.2011 to 30.06.2011 raising a demand of Rs.11,32,49,874/-which includes penalty of Rs.7,54,99,916/-levided under Section 43(2) of the OVAT Act.

Similarly, Annexure-1 attached to W.P.(C) No.1686 of 2012 is the assessment order passed by the opposite party-Deputy Commissioner of Commercial Taxes, Bhubaneswar Circle-III, Bhubaneswar, Khurda under Section 43 of the OVAT Act for the period