^v^€^ ....•• <\^;7'"^9--"" ~s^\^ ^.F-i-- p IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT PETITION (T) No, <S~4^3/2010 PETITIONER Mohd. Firoz aged about 42 years, S/o Mohd. Tahir , R/o Rasulpur, Ambikapur Distt. Sarguja 2 3 The State of Chhattisgarh, through Secretary, Coramercial Tax Department, D.K. S. Bhawan, Raipur Chhattisgarh State Minor Forest produce (T and D), cooperative Federation Ltd. A-25, V.I.P. Estate near VIP Club Khamrdih, Shanker Nagar, Raipur Comrriissioner Coramercial Tax, Vanijyik Kar Bhawan Civil Lines, Raipur ^^^^^^^^^ ffS^Si"^:3ss&WPSf m it5i H., • M^'.' Bi Ellt1 l^ >»? 1-IIGH COURTQR.eMHATTISGARH : BILASPUR %:• \^'\. ii'^Ashok s? ^'.' WRITPETITION {T)N0.547^QFJ010 ;PETJTJQIMER Mohd. Firoz ^ RESPONDENTS Versus The State ofChhattisgarh & Others (Writ Petition underArticle 226 and 227 of the Constitution oflndia) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Parag Kotecha, Advocate forthe petitioner. Shri N.N. Roy, Panel Lawyerforthe State. ORDER (ORAL) (Passed on this 18th day of October, 2010) 1. The question arisjng from the facts asto whether the purchase of tendu leaves by the petitioner, who is registered as exporter, comes within the pun/iew of the inter-state sale or intra-state sale. 2. The aforesaid question already came up for consideration before this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhatfisgarh & Ofhers and other connected matters and the same has been decided holding that the sale is "intra-state sale". 3. In view of the decisiori of this Court in M/s. Shyam Biri Works Z-y. (supra), thispetition is dismissed. ____.-^ Sd/- Satish K. Agnihotri Judge f W.P. No.2060 of 2002 (decided on 1-10-2010) --••J