^^ 1 ^v^ IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WritAppeal No. <$t'° /2010 Appellant/ Pefitioner ^u^ \° >1 * S. S. Enterprises, A partnership Firm, ^through partner, Surendra Jayaswal, •1"T ..SLged about 48 years, S/o Late Shri G. P. >;^"'" ......Jaiswal, R/o High Court Road, Bilaspur (C.G.) Respondents/ Respondents Versus 1. 2. Sfate of Chhattisgarh, through the Secretaiy, 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, near VIP Club, Khamardih, Shankar Nagar, Raipur (CG). Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Dep^rtment of Commercial Tax, New Delhi. WRIT APPEAL UNDER SECTION f^ (11 OF__THE CHHATTISGARH HIGH COURT (APPEAL TO DIVISIQN BENCHt ACT. 2006 ^'" Being aggrieved by the order dated-l-st- 3. 4. 3?T^T "W ft^i<if» WT W^T sb*il<n l>-7 '3'^ ^{WW^\, »xi1<M<|(o, f®ldW^< _,,^ ^/^ wwir %wci> """ """"""f"""" •"•"••^200 ^?T TWF ( yil^^) TOHW^ft?T3TT^T SHri 1^4.2011 Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rakes Advocate, Shri Abhishek Oswal, Smitj Sharma, Shri Pankaj Shrivaj Shri Ajay Mishra. Shri Ankit Sing( Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counsl Common judgment has Vyas & others Vs. State ofChhatti^ Signed and dated. Certified copy as per rules cni<if<n<fli *iw<riY ^f fs^ <F»1^K '^3tRm CT^T Sr. Advocate. Shri Anup Majumdar. Shri P^akash, Shri Anup Jain, Shri Harsh Wardhan, (h Ranjan Agrawal. Shri G.N. Purohit, Sr. Anand Dadariya, Shri Neelabh Dubey, Smt. itava, Shri Parag Kotecha, Shri Ajay Singh, ^al. Shri B.D. Guru. Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective kdvocate General for the State/respondent. fortheFederation. delivered in W.A.No.452/2010 {Ws K.K. garh & others). including this appeal. belen a|iong with main judgment. Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge ?H<t^^ <N^ ijsWW, <f5Rf<prt^-—FS/147~2/2010—1,00^