iN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEAL No. Q)y“ H/201O / M/s Lado Entrprises, through Proprietor Vijay Jain aged about 51 years,S/0 Lalchand Jain R/o Lalnchand Saw Mill, Aara Machine Mag, G.E.Road Rajnandgaon APPELLANT VERSUS RESPONDENTS/l. The State of Chhattisgarh, through its Secretary Commercial Tax Department. D.K. S. Bhawan, Raipur 2. Chhattisgarh State Minor Forest Produce (T & D), Cooperative Federation Ltd. A- 25, VIP Club Khamrdih, Shanker Nagar, Raipur Commissioner Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur 4. Managing Director District Minor Forest Produce Cooperative Union Ltd. and Conservator of Forest, Bilaspur WRIT APPEAL UNDER SECTION 2 '(1) OF THE HIGH COURT OF CHHATTISGARHxAPPEAL To DIVISION BENCH) ACT 2006 ' mm o .£..H/{0“ 20 swamm (mu) mmm mmm WW wm *aimm 1Q .42011 3 Shri Ravindra Shrivastava. Ashish Shrivastava. Shri Naveen Mishra and Shri Dheeraj Ku’mar appeals. Shri A.S. Kachhawaha. Dy. dvocate General for the State/respondent. Shri Kishore Bhaduri, couns Iforthe Federation. Common judgment has b en delivered in W.A.No.452/2010 (M/s K.K. Vyas & others Vs. Stare of Chhatti garh & others), including this appeal. ’ Signed and dated. Certified copy as per rules ong with main judgment. Sd/- Dhirendra Mishra Judge W MaW, (mien; éFs.'l47—2nolo ~1,oo,ooo. Sr. Advocate, Shri Anup Majumdar, Sh’ri kash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel. Shri Rake h Ranjan Agrawal, Shri G.N. Purohit, Sr. Advocate. Shri Abnishek Oswal, S ri Anand Dadariya. Shri Neelabh Dubey, Smt. Smiti Sharma. Shri Pankaj Shriva tava, Shri Parag Kotecha. Shri Ajay Singh, Shri Ajay Mishra, Shri Ankit‘ Sing aj. Shri BD. Guru, Shri H.S. Patel, Shri V. ankhede, for the appellants in respective °