._—-A e^ '^^. Jlil, p ^M IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION (T) No. S^^ of 2010 Petitioners Respondents 4. i^y^ ^^-^2) ^^ ^'^y' ey^>y ^'^y^ ^y7 ^y ^- / (1) M/s Dil Pasand Bidi Company a partnership Firm having its office at P.0. Jarari, Gursahaiganj, Kannoj U.P. through its authorized signatory Shri Ikhlaq Khan, S/o Abdul Rashid Khan, aged about 35 years, resident of Majhpurwa, Gursahaiganj, U.P. Versus /(1) State of Chhattisgarh through Secretary Department of Commercial Tax, D.K.S. Mantralaya Bhavan, Raipur (C.G.) Chhattisgarh State Minor Foresl 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. & Conservatorof Forest, Ambikapur(C.G.). (4) Commissioner Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur(C.G.) @ Before: l-[on'^!ejhe Chjef Justice and his companion judfles ofthe Hon'ble Hiah Court of Jydjcature Chhattisaarh at Bilaspur. Petitioner under Articles 226 for issy^nce ^f suitable directions orders or writs includina writs in the nature of Mandamus, Certiorari, Prohibition etc. •^ W^, I. Bif' 11 ^ BES^.S? |gjg'|J?^sb^^T lllii^"l ihli-i' El'l' m"\; Bl. M^ K HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION m N0. 5612 OF 2010 PETITIONER M/s Dil Pasand Bidi Company Versus Stateof Chhattisgarh & Others RESPONDENTS (Writ Petition underArticle 226 ofthe Constitution of India) Single Bench : Hon'ble Shri SatishK. Agnihotri, J. Present:- Shri Neelabh Dubey, Advocate for the petitioner. Shri A.S. Kachhwaha, Deputy Advocate General for the State. ORDER (ORAL) (Passed on this 6th day of October, 2010) 1. The question arising from the facts asto whether the purchase oftendu 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 came 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), thispetition is dismissed at the motion stage itself. Arun Sd7- Satish K. Agnihotri Judge ' W.P.No.2Q60of2002(decidedon 1-10-2010) B!- /