i^l'.--s^'- ^(2..b^€-; ^y^.^ ^ ^ 's"- ^" IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR Writ Appeal No. ,<CS3__/2010 Appellant/ Petitioner J. P. Tobacco Product Pvt. Ltd., a company registered under the Companies Act, 1956, having its registered office at Sheth Prahlad Bhai Patel Marg, Damoh (M.P.) and Head Office at 202 Popular House, Ashram Road, Ahmedabad - 38009, through Shri Popat Bhai Chunilal Patel, aged about 61 years, S/o Chunilal Patel, holder of General Power of Attorney, R/o Reva Bhai Bhawan, Patharia Fatak, Damoh (M.P.) Respondents/ Respondents Versus 1. h^ii. 2. 3. 4. State of Chhattisgarh, through the Secretary, Department of Commercial Tax, Mantralaya, D. . K. 8, Bhawan, Raipur (CG). Chhattisgarh State Minor Forest Produce (Trading & Development) Co-operative Federation Ltd., through its Managing Director, A-25, VIP Estate, near 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 .Y^^ ^' WRIT APPEAL UNDER SECTION 2N^Tlt OF THE CHHATTISGARH HIGH COURT (APPEAL TO DIVISION BENCHt ACT. 2006 ,f^s^ ^/ ^n^TwftpvhF TOT 3iT^ff'aTRhp TST t<)i*<i<n<i, ^xil^tl^, f^dl-y^ ri^...uD^.:...S.^^\\&... ^ HWvii ^,qj^ ""•"". <v...^ 200 t?T TWR> (yif^^r) d<ii<(R •MRin ^ii^j 1^-4.2011 SHri Shri Ravindra Shrivastava. Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake^ Advocate, Shri Abhishek Oswal, Smiti Sharma, Shri Pankaj Shri Ajay Mishra. Shri Ankit Sing| Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri. counst Common judgment has bcjen Vyas & others Vs. State of Chhatti^ga Signed and dated. Certified copy as per rules ^T *ii*i<nf ^f fs^ <(^^I< ^3Pffm3TT^T Sr. Advocate. Shri Anup Majumdar, Shri Pt-akash, Shri Anup Jain, Shri Harsh Wardhan, 4h Ranjan Agrawal, Shri G.N. Purohit, Sr. Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^tava, Shri Parag Kotecha, Shri Aj'ay Singh, hal, Shri B.D. Guru. Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective ^dvocate General forthe State/respondent. »jfor the Federation. delivered in W.A.No.452/2010 (Ws K.K. ;garh &offiers), including this appeal. a|ong with main judgment. Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge ^WCtV <N^g?TOW, <r5R:<m^—FS/l47--2/2010—1,00,000.