^P (^z^. IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. $sB& of 2010 Petitioners .^^) A'2?-'""'^0.-"'' . ^^)^ 'GV.-:\Vim^-" '-^>:>' rry/ (1) M/s Jamnadas Morarji a Partnership Firm having its office at Vitthal Nagar, / Gondia, Maharshtra through its authorized signatory Ajay Vadera, S/o Jamnadas Vadera, aged about 45 years, resident of Vitthal Nagar, Gondia, Maharshtra441601 o'> Respon^ents Versus (1) State of Chhattisgarh through Secretary Department of Commercial Tax, D.K.S. Mantralaya Bhavan, Raipur (C.G.) (2^ Chhattisgarh State Minor Forest Produce (T&D) Cooperative Federation Limited, A-25 V.I.P. Estate Near V.I.P. Club Khamardih Shankar Nagar, Raipur (C.G.) through Managing Director. (3) Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Durg(C.G.). ^-' (4)' Commissioner Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur (C.G.) ^ Before: Hon'ble the Chief Justicejand his companion judfles of the Hon'ble HiahCourt of Judjcatur^Chhattisgarh at Bilaspur. .•.K-iSr F' HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) N0. 5586 OF 2010 PETITIONER M/s.Jamnadas Morarji Versus RESPONDENTS State of Chhattisgarh & Others (Writ Petition underArticle 226 ofthe Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Neelabh Dubey, Advocate for the petitioner. Shri M.P.S.Bhatia, Dy. Govt. Advocate forthe State. ORDER (ORAL) (Passed on this 19th day ofOctober, 2010) 1. 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. 2. The aforesaid question already carne up for consideration before this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhattisgarh & Others and other connected matters and the same has been decided holding that the sale is "intra-state sale". 3. In view of the decision of this Court in M/s. Shyam Biri Works Ltd. (supra), this petition is dismissed. Sd/- Satish K. Agaihotri Judge c% \^ Ashok ' W.P. No.2060 of 2002 (decided on 1-10-2010)