JUDGMENT

Dr. S. Muralidhar, CJ. - The challenge in W.P. (C) 11311 of 2019 is to an order dated 8th March, 2019 passed by the Commissioner of Sales Tax, Odisha (CST) whereby the appeal filed by the present Petitioner-Assessee under Section 79 (7) of the Orissa Value Added Tax Act, 2004 (OVAT Act) against the suo-motu revision order dated 12th July, 2018 passed by the Addl. Commissioner of Sales Tax (Addl.CST), Cuttack-II Range, Cuttack under Section 79(1) of the OVAT Act raising demand of Rs.7,99,848/- for the tax period 1st April, 2014 to 30th September, 2015 was dismissed. The challenge in the companion W.P. (C) 22064 of 2019 is to the consequential demand raised by the Assessing Authority (AA).

2. This Court has heard the submissions of Mr. R.P. Kar, learned counsel appearing for the Petitioner and Mr. S.K. Pradhan, learned Addl. Standing Counsel for the Opposite Party-Department.

3. The facts in brief are that the Petitioner is a dealer registered under the OVAT Act, and deals in sale of sized wood, logs and waste of wood cuts. Pursuant to a tax audit conducted under Section 41 of the OVAT Act, the AA passed an assessment order under Section 42 of the OVAT Act on 3rd May, 2017 allo