SW§LE BENW ‘- O§ 16a 7 ,‘ IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT pETITION (T) No. €863 /2010 PETITIONER M/s Shree Jai Ambe Associates, through its partner Rajendra Bhai aged about 57 years7 S/o Narayan Bhai Patel, R/o Near Bank of Boroda, Pal Chowk, Rail Toli, ' Gondia, M.S. Registered office atWard No. ’26 Kailash Nagar, Rajnandgaon i VERSUS ' K RESPONDENTS \ l. The State ofvChhattisgarh, through Secretary, Commercial Tax Department, .K. S. Bhawan, Raipur 2. Chhattisgarh State Minor Forest produce (T and D), cooperative Federation Ltd. A— I J 25, V.I.P. Estate near VIP Club Khamrdih ,Shanker Nagar, Raipur 3. Commissioner Commercial Tax, Vanijyik Kar Bhawan Civil ‘Lines7 Raipur WRIT PETITION UNDER ARTICLE 226 AND 227 OFTHE CONSTITUTION OF INDIA § \&.\\ HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) NO. 5369 OF 2010 M/s $hree Jai Ambe Asgociates Versus The State of Chhattisgarh & Others (Writ Petition under Article 226 and 227 ofthe Constitution of India) Single Bench : Hon’bie Shri Satish K, Agnihotri, Jt Present :— Shri Parag Kotecha, Advocate for the petitioner. Shri A.S. Kachhwaha, Deputy Advocate General for the State. PETITIONER RESPONDENTS ORDER (ORAL) (Passed on this 7‘“ day of October, 2010) The question arising from the facts asto whether the purchase of tendu leaves by the petitioner, who is registered as exporter, comes within the purview of the inter—state sale or intra—state sale. ( The aforesaid question already came up for consideration before this Court in IWs. Shvam Bin' Works Ltd. 2/. The State of Chhatt/sgarh o? Others1 arid other connected matters and the same has been decided holding that the sale is “intrastate sale”. ln view of the decision of this Court in Il/l/s Shyam Biri Works Ltd. (supra, this petition is dismissed. ) Sd/- Satish K. Agnihotri Judge 1 W.P. ‘Not2060 of 2002 (decided on 140—2010)