t^- \0-C^- IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR ,^^s> WRIT APPEAL No. APPELLANT PETITIONER OF 2010 Murshidabad Biri Works, a partnership firin duly registered bearing Regn. No.40985 having its registered office at Hazitala, PO Dhuliyan (West Bengal) through Power of Attorney holder Ritesh Pujara. VERSUS RESPONDENTS ^•3.^ .^^?p^ ^iit:^' ^ State of Chhattisgarh through the Secretary Departruent of Commercial Tax, Mantralaya, Dau Kalyan Singh Bhawan, Raipur (Chhattisgarh) Union of India through the Secretary, Ministry of Comniercial Tax, New Delhi 3. Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., through Managing Director, A-25, VIP Estate near VIP Club Khanaardih, Shanker Nager, Raipur (Chhattisgarh) ->' 4. <^ Commissioner, Cominercial Tax, Chhattisgarh, Vikray Kar Bhawan, Raipur (CG) WRIT APPEAL UNDER SECTION (U OF CHHATTISGARHjIIGH COURT APPEAL TO DIVISION EESCV_ACT^_2006 READ^WITH RULE 158 (10) OF CHHATTISGARH HIGH COURT RULES, 2007. <*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.