JUDGMENT 1. These are two writ petitions arising out of a similar set of facts involving the same Assessee and are accordingly being disposed of by this common order. 2. W.P.(C) No.24425 of 2014 challenges the notice dated 15th October, 2014 issued in Form E-32 by the Sale Tax Officer (STO), Barbil Circle, Barbil seeking to reopen the assessment under section 10 of the Orissa Entry Tax Act, 1999 (OET Act) for a tax period from 1st April, 2008 to 31st March, 2009. In the said writ petition on 2nd March 2015, an interim order was passed by this Court staying the operation of the aforementioned notice. That stay order has continued since. No counter affidavit till date has been filed by the Department. 3. The companion writ petition i.e. W.P.(C) No.24426 of 2014 challenges the corresponding notice of the same date issued in Form VAT-307 by the same STO seeking to reopen the assessment under Section 43 of the Orissa Value Added Tax, 2004 (OVAT Act) for the period from 1st April, 2008 to 31st March, 2009. In this writ petition also, on the same date i.e. 2nd March 2015, this Court stayed the operation of the impugned notice. That stay order has continued. In this writ petition, a counter affidavit has been filed by the Department seeking to explain the reason for reopening of the assessment. 4. The reason for the reopening of the assessment, as provided to the Assessee by a letter dated 15th November 2014, is a tax evasion report (TER) No.32 dated 18th July, 2009 submitted by the Assistant Commissioner of Sales Tax, Balasore Vigilance Division which alleged that the Petitioner-Assessee had violated the conditions enumerated for 'the transit sale in course of trading of iron ore fines under Section 6(2) of the Central Sales Tax Act'. 5. The said letter sets out what the tax that TER states viz., both the consignor's and consignee's names in the railways receipts were 'M/s. Konark Mining Company, Barbil', which had booked the goods i.e. iron ore fines from Karmapada Railway Station in Jharkhand for self to Jharsuguda. These goods apparently were endorsed by the Petitioner-Assessee i.e. M/s. Kanakdhara Mining & Minerals Pvt. Ltd., Barbil in favour of one M/s. Global Associates, Jharsuguda. The seller admittedly was M/s. Shah Brothers, Chaibasa. 6. These goods apparently were endorsed by the Petitioner-Assessee i.e. M/s. Kanakdhara Mining & Minerals Pvt. Ltd., Barbil in favour of one M/s. Global Associates, Jharsuguda. The seller admittedly was M/s. Shah Brothers, Chaibasa. 6. The Court repeatedly asked the learned Additional Standing Counsel for the Department whether there is any material on the basis of which it could be shown that the present Petitioner actually brought the goods into Odisha itself through purchase. There appears to be no such material. Unless there is such material, question of the Petitioner becoming liable under OET Act does not arise. Further, if the Petitioner was neither the purchaser nor the seller of the goods which entered the Odisha and only endorsed the documents in favour of the ultimate purchaser. This was clearly a case of 'transit sale' and did not attract the provisions of the OVAT Act either. Again, no document or material was produced by the Department to indicate in what manner the Assessee could be made liable for the above transaction under the OVAT Act. 7. Although a submission was made by Mr. Sunil Mishra, learned Additional Standing Counsel for the Department that at this stage the Petitioner should be asked to reply to the impugned notices and participate in the proceedings, considering that the writ petitions are pending for almost nine years and that the explanation offered by the Department is not convincing, the Court sees no purpose in subjecting the Petitioner to the rigmarole of reassessment proceedings at this stage. That will only multiply unnecessary litigation. 8. For all of the aforementioned reasons, both the impugned notices issued in these writ petitions and all proceedings consequent thereto are hereby quashed. 9. The writ petitions are allowed, but in the circumstances, with no order as to costs.