JUDGMENT :

B.N. Mahapatra, J. - In W.P.(C) No. 6701 of 2011 challenge has been made to the order of assessment dated 21.01.2011 (Annexure-1) passed u/s 42 of the Orissa Value Added Tax Act, 2004 (for short, "OVAT Act") by opposite party No. 2-Joint Commissioner of Sales Tax, Jajpur Range, Jajpur Road for the period from 01.04.2006 to 31.03.2007. In W.P.(C) No. 6702 of 2011 challenge has also been made to the order dated 21.01.2011 (Annexure-1) passed u/s 42 of the OVAT Act for the period 01.04.2007 to 31.03.2008 by the said opposite party No. 2.

2. Since the issues involved are identical in the aforesaid writ petitions, they are disposed of by this common judgment.

3. The Petitioner's case in a nutshell is that it is a Public Limited Company incorporated under the Companies Act, 1956 and carries on business in manufacturing and selling of sponge iron at Beleipada, Joda in the District of Keonjhar. It is registered as a dealer with opposite party No. 3-Sales Tax Officer, Barbil Circle, Barbil under the provisions of the OVAT Act, Orissa Entry Tax Act, 1999 (for short, OET Act) and Central Sales Tax Act, 1956 (for short, CST Act). On 05.11.2008, tax audit was conducted for the period 20