^ \ .-- 'w^'f^ »••-• ^^^' ^essv" ^'••"^ '^•^ c ( . \°Q(- ^lt's;^?^^;^t-^p'^s^ IN THE HIGH COURT OF CHHATTISGARH AT BILASPVR ^c- Writ AppeaLNo^ /2010 (Arising out oforder dated 01.10.2010 passed by learned Single Judge in W.P.(T) No.4577/2010) APPELLANT: ^ RESPONDENTS.l. / /•^^ ra'yKtfs.T.} / '^./ ^}1 M/S Bengal Biri Factory, A Proprietorship Firm having its office at Village and post Ratanpur( Dhuliyan) District - Murshidabad(W.B.), through Power of Attorney- Shri Surendra Jayaswal, aged about 49 years, S/o Late Shri G.P. Jayaswal, R/o High Court Road, Bilaspur(C.G.) VERSUS • State of Chhatti-sgarh, Through the Secretary, Department of Commereial Tax, D.K.S. Bhavan, Raipur (C.G.) .Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd.,Through its Managing Director, A-25 V.I.P. Estate, Near VIP Club Khamardih, Shankar Nagar, Raipur (C.G.) Commissioner of Commercial Tax, Vanijyik Kar Bhawan,Civil Lines, Raipur (C.G.) ; Union of India, Through Secretary, Department of Commercial Tax, New Delhi. WRIT APPEAL UNDER SECTION 2 (l) OF THE CHHATTISGARHHIGH COURT fAPPEAL TO DIVISION BENCH) ACT, 2006 <*11^!|1 W ft-li* ^IFTIR^ CTOT 'sn^f sii*ff<t> "S'SET^FqRra, »Ti1*f'l(o, [s|<rfl^^< ^...i&^..\^.'>^............... HWftl **<l<b""~""'""""'""""Y'v"""""""""'^Fl 200 3fl^T 'T^R' (ly(^<IS.q) ^iiro ^to dii^ii 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Pbikash, Shrt Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shrl Raked Advocate, Shri Abhishek Oswal, SH Smiti Sharma, Shri Pankaj Shriva^tava, Shri Parag Kotecha, Shri Ajay Singh, Shri Ajay Mishra, Shri Ankit Sing Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counst Common judgment has b^ Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules afong with mainjudgment. ct)t<it<n<(lT ^mv^ ^f r&1^ ^•(•$R ^ <*iRrt-an^fl Sr. Advocate, Shri Anup Majumdar, Shri (h Ranjan Agrawal, Shri G.N. Purohit, Sr. |ri Anand Dadariya, Shri Neelabh Dubey, Smt. lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective yvocate General forthe State/respondent. for the Federation. en delivered in W.A.No.452/2010 {Ws K.K. garh &o(ftere), including this appeal. Sd/- Dhirendra Mishra Judge Sd/- . _. ^.Cband.^ar Judge tllNOl ^*I tpp'ireit, (RR^ipIH —FS.'147—2/2010 —1,00,000.