d^ \cn^ <b" IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR ,S-53, /,n,n BfvlsionBgnA Writ Appeal No. _/2010 Appellant/ , o ^9'^ s- s- Enterprises, A partnership Firm, S.%^""^'^hrough partner, Surendra Jayaswal, ^ x..-^-'^..-" -?&^°""" >^'"~ ^••" Versus Respondents/ 1. Respondents ^ 2. aged about 48 years, S/o Late Shri G. P. Jaiswal, R/o High Court Road, Bilaspur (C.G.) State of Chhattisgarh, through the Secretary, Department , of Commercial Tax, Mantralaya, D.K.S. Bhawan, Raipur (CG). Chhattisgarh State Minor Forest Produce (Trading 85 Development) Co-operative Federation Ltd., through its Managing Director, A-25, VIP Estate, ne.ar VIP Club,. Khamardih, Shankar Nagar, < Raipur(CG). Commissioner, Commercial Tax, Vanijyik/ Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Department of Commercial Tax, New Delhi. w WRIT APPEAL UNDER SECTION 2 (lt QF THB CHHATTISGARH HIGH COURT (APPEAL TO DIVISION BENCHl ACT.2006 3. 4. \A ^n^r^FTfrvhir 1TOT ^i^i a»*ii<t> V- ~\ ^ '3'wT ^WW<i, yTl1<H*|(o, f6<d|^^ ^....M....^l'6 & *1(*1CTI g,^iq, "^ """"•—••••"""•""-^ 200 ^H^T'T7?W (y^^) ^wi^R <iRa ^ll^l 1^.4.2011 Shri Ravindra Shrivastava. Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake^ Advocate, Shri Abhishek Oswal, Sfl Smiti Sharma. Shri Pankaj Shri Ajay Mishra, Shri Ankit Sing| Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counsf Common judgment has 1/yas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules CDi<iFci<fli ^R^if ^* fe^ft <r3«^i< ^T 3fRyIT W^T Sr. Advocate. Shri Anup Majumdar. Shri Pt'akash, Shri Anup Jain, Shri Harsh Wardhan, ^h Ranjan Agrawal, Shri G.N. Purohit. Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^tava, Shri ParagKotecha, Shri Ajay Singh, fral, Shri B.D. Guru, Shri H.S. Patel, Shri V. (Wankhede, for the appellants in respective ^dvocate General for the State/respondent. il for the Federation. b€|en delivered jn W.A.No.452/2010 {Ws K.K. ^gafti & oth^rs), including this appeal. belen a|long with main judgment. -^ Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge ^vdv <Nhr SOTTW, <r^f<^ —FS/147—2/2010 —i,oo,ooo.