Is it possible to build seed dataset/table over multiple files in DBT?
I have two data files like below in my dbt project
Building seed dataset/table on individual file works perfectly fine.
However, what I am looking for is to create one seed dataset/table locations which should have the combined data from both the files.

No, you can't do this directly using
dbt seed. The easiest approach is to keep them separate seed files resulting in 2 source tables, then just create a model that combines them. The model is as simple as