JUDGMENT :

S. Muralidhar, CJ.

1. These two revision petitions arise out of a common order dated 4th July 2001 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. Nos.1055 and 1056 of 1998-99 for the years 1992-93 and 1993-94. By the said impugned common order, the Tribunal partly allowed the appeals filed by the Petitioner against a common order dated 31st July 1998 passed by the Assistant Commissioner of Sales Tax (ACST), Appellate Unit, Bhubaneswar dismissing the appeals filed by the Petitioner against the assessment order of the Sales Tax Officer (STO), Bhubaneswar II Circle affirming the demands raised for the years 1992-93 and 1993-94 of Rs.1,96,783/- and Rs. 2,67,853/- respectively.

2. It must be noted at the outset that while STREV No.41 of 2002 pertains to the year 1992-93, STREV No.42 of 2002 pertains to the year 1993-94. By orders dated 24th February 2003, both these revision petitions were admitted. In STREV No.41 of 2002, an order was passed on 6th February 2004 staying the demand after noting that the ACST, Puri Range, Bhubaneswar had by an interim order dated 25th March 1996 noted that the purchase of pile carpets by the Petitioner had already suffered 1