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Direct view combining sale.order and purchase.order is not possible.  But, you can create a new model that somehow links to sale.order and purchase.order and present their facts (column) in a uniform way.  One way to quickly achieve this is to create a SQL View with UNION that combines sale.order and purchase.order and create a model out of this SQL View.
 

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Hi Ivan .... thanks for ur replay .......can u give a sample code ...