In thé matter of: /Shri Gopal Kumar Bhupta, S/o Shrl Hiralal B. Bhupta,‘ aged about 44 years, resident of House No.8/2, Roopchand Rai Street, Kolkata, West Bengal ...APPELLANT Vers us State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. Mantralaya, 'Bhawan, Raipur (C.G.) Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., 'A—25 VIP Estate near VIP Clulc Khamardih, Shanker Nager, Raipur through its Managing Director Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Kanker (CG) In the matter of: j ; _ @m tijamfi: [ .l tr; /Shri Gopal Kumar Bhupta, S/o Shri Hiralal B. Bhupta, aged about 44 years, resident 0t House No.8/2‘, Roopchand Rai Street, Kolkata, West Bengal ...APPELLANT Versus e. ‘ State of Chhattisgarh, Through Secretary, Department of Commercial Tax, D.K.S. y Mantralaya, Bhawan, Raipur (C.G.) Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., 'A—25 VIP Estate near VIP Club Khamardih, Shanker Nager, Raipur through its Managing Director I f Managing Director District Minor Forest ‘ Produce Cooperative Union Ltd. & Conservator of Forest, Kanker (CG) a ‘ r Commissioner of Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) RESPONDENTS Memo of Aggeal under section 2m of the Chhattisgarh High Court iAQQeaI to Division Bench) Act 2006. irU A mm.}é../z ‘WW (W) «1mm Wmm » . mmm v 3m avmgiafg?m '81 zoo Lg A2011 Shri Ravindra Shrivastava. Sr. Advocate. Shri Anup Majumdar. Shfi Ashish Shrivastava. Shri Naveen Prakash. Shri Anup Jain. Shri Harsh Wardhan, Shri Devendra PateL Shri Rakesh Ranjan Agrawai, Shri G.N. Purohit, Sr. Advocéte‘ Shri Abhishek OswaL Shri Anand Dadariya, Shri Neelabh Dubey. Smt. Smiti Sharma‘ Shri Pankaj Shrivastava, Shri Parag Kotecha, $hri Ajay Singh, Shri Ajay Mishra. Shyi Ankit Sihg al, Shri B.D. Guru, Shri H5. Patel, Shri V. Mishra and Shri Dheeraj Kumar nkhede, for the appelhnts in respective appeais. Shri A.S. Kachhawaha. Dy. dvocate Geheral for the State/respondent. Shri Kishore Bhaduri, couns lfor the Federation. Common judgment has b en delivered in W.A.No.452/201O (M/s K.K. Vyas & others Vs. Stafe of Chhatz‘i garh & ofhers). inciuding this appeai. mamWW. (mi-amt; 4rs.'|47.—2/20w-—x,oo,ooo. a Signed and dated. ‘1 t Certified copy as per ruies ‘ ‘ i ong with main judgment. 7w J, #J,/-/J’ 7 / ‘r " Sdi- I ‘ L y , 34w- Sd/' Dhirendra Mishra i Judge ' , R'N‘”C1; AmRAKAK ‘ Judge