JUDGMENT :

S. Muralidhar, J.

1. Both these revision petitions are directed against the orders dated 10th March 2008 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.394 of 2005-06 and S.A. No.393 of 2005-06 respectively. By the said orders, while dismissing the Petitioner’s appeals, the Tribunal affirmed the orders dated 1st February 2005 passed by the Assistant Commissioner of Sales Tax (ACST), Sundargarh Range, Rourkela in Sales Tax Appeal Nos.AA.271 (RL-II)/2004-05 and AA.255 (RL-II)/2004-05 respectively.

2. While admitting the present revision petitions, this Court by its order dated 27th October 2009 framed the following questions separately for considerations:

“I. Whether equipment is same as machinery and would be covered under the Finance Department Notification No.44987-CTA-105/89-F dated 22nd December 1989 w.e.f. 1st January 1990 and Notification No.1691/CTA-37/01 (PT)-F dated 9th January 2002 w.e.f. 1st March, 2002?

II. Whether in the facts and circumstances of the case, disallowance of claim of deduction under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act for sale of mechanical equipments i.e. idler to HEC against Form No.XXXIV is lawful and proper