.^3^;^^-- -s.»'s»"sa! IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WritAppeal No. '?' ./2010 Appellant/ Petitioner Versus Respondents/ 1. Respondents 2. Subhash Kumar Agarwal, aged about 48 years, S/o Late Shri Babulal Ji Mittal, R/o Juna Bilaspur, Bilaspur (C.G.) State of Chhattisgarh, through the Secretary, Department of Commercial Tax, Mantralaya, D.K.S. Bhawan, Raipur (CG). •. Chhattisgarh State Minor Forest Produce (Trading & Development) Co-operative Federation Ltd., through its Managing Director, A-25, VIP Estate, nearVIP Club, Kb.amardih, Shankar Nagar, Raipur(CG). Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Departraent of Commercial Tax, New Delhi. WMT APPEAL UNDER SECTION 2 (1» ^F THE CHHATTISGARH HIGH COURT (APPEAL TO DrVISION BENCHl ACT. 2006 (^' 3. 4;- ^^ -iiw\v\^, 8nl<-ri6, fsfdiyy.'l , ^./? 5^)/^ *<1*<CTI Shllth "'" """""""""""""""""^ 200 311^T 'VRi ( 'iqt^'Kt'?) dd^nwf^N? (W 5(n^f spqfq? TOnw^ftg sii^i 4*prf<'r<ft*T^W^t ^ fe^ Tf^R^TC i? aifiit sii^t 1^.4.2011 Shri Ravindra Shrivastava Sr. Advocate. Shri Anup Majumdar, Shri Ashish Shrivastava, Shri Naveen Pt-akash, Shrt Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, SI1 Smiti Sharma, Shri Pankaj Shrivaj Shri Ajay Mishra, Shri Ankit Sing| Mishra and Shri Dheeraj Kumar .h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. rtava, Shri Parag Kotecha, Shri Ajay Singh, lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, couns ^dvocate General for the State/respondent. for the Federation. Common judgment has b^en delivered in W.A.No.452/2010 (M/s K.K. Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules af Sd/- Dhirendra Mishra Judge garh & others), including this appeal. ong with main judgment. Sd/- R.N. Chandrakar Judge "nOTiM)^ija»ii3ir,<isaf<,iiCT—F.s'l47—2/20lB—1,00,000.