$EQQ§§§ Esmw 062/632; @ UDICATURE AT BILASPUR 1C.GJ W.P. m N0. W ‘ /2009 Vipul Sales Corporation, Through-its Proprietor, Vipul Kumar Agrawal, S/o— Shri Rishi Kumar Agrawal, Aged about 21 years, R/o— Gulab Kunj, Kharsia, Distt. Raigarh, (C.G.) PETITIONER VERSUS \ State of Chhattisgarh, Through-Secretary, Department of Commércial Tax, D.K.S. Bhawan, Mantralaya, Raipur, Chhattisgarh. Chhattisgawrh State Minor Forest Produce (T& D) Cooperative Federation Ltd, A-25 V.I.P. Estate Neal" V.I.P. Club Khamrdih Shankar Nagar, Raipur (co) Through—Managing Diretor. Managing Director, District Minor Forest Produce Cooperative, Union Ltd. 7 Conservator of Forest, Bilaspur, Chhattis garh Commissioner, Commercial Tax, Vanijyik Kar Biianwan, Civil Lines, Raipur, Chhattisgarh. RESPONDENTS WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA J