NIKEE ENTERPRISES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner in both the writ petitions is one and the same with a common issue. Hence, both these writ petitions are taken up, heard together and disposed of by this common order.

(2.) In both these writ petitions, the petitioner challenges the impugned final assessment and demand.

(3.) The case of the petitioner in brief is that she is a dealer and engaged in trading foundry chemicals, pig iron and coke. In respect of inter-state sale covered under Section 6(2) of the CST Act, 1956, deemed assessments were contemplated for the years CST 2006-07 & 2007-08 by orders dated 15.02.2010 and 11.02.2011 respectively.