IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT APPEALN05?3 OF 2010 APPELLANT APPELLANT 1) M/s Stuti Enterprises, Old Sarkanda Bilaspur, District Bilaspur (C.G.) through its Sole Proprietor, Ms. Stuti Agrawal, D/o Late Shri Manoj Kumar Agrawal. VERSUS RESPONDENTS RESPONDENTS ^'wr-^ ^s <^^x" // <ly^i^ ^^ / 1) State of Chhattisgarh through the Secretary, Department of Commercial Tax, D.K.S. Bhawan, Raipur(C.G.) 2) Chhattisgarh State Minor Forest Produce (T&D) Co-operative Federation Ltd. A-25 V.I.P. Estate, Near V.I.P. Club Karmadih, Shankar Nagar, Raipur (C.G.) through its Managing Director. 3) Conservator of Forest and Managing Director, District Minor Forest Produce Cooperative Union, Forest Circle Durg, (C.G.) 4) Conservator of Forest and Managing Director, District Minor Forest Produce Cooperative Union, Forest Circle Bilaspur, (C.G.) 5) Conservator of Forest and Managing Director, District Minor Forest Produce Cooperative Union, Forest Circle Raipur, (C.G.) 6) Commissioner, Commercial Tax, Vanijik Kar Bhawan Civil Lines, Raipur (C.G.). WRIT APPEAL UNDER SECTION 2 (11 OF THE C. G. HIGH COURT (APPEAL TO DIVISION BENCHl ACT, 2006 ^H^ff'aRT fipThF WT ^H^ff ^RlIffF 'TST <<<i'4i<yt^, ^Ti1'y<i(o, f®ldiyl|< ^.......C^l......lll./..fa... l^ ^m^IT ^»IW""'""""""" """"r"""""""^ 200 ^H^T TT^F ( yii^^T) WITW^ft?T ^ii^ 1^.4.2011 Shri Ravindra Shrivastava. Ashish Shrivastava. Shri Naveen Shri Devendra Patel, Shri Rakes Advocate, Shri Abhishek Oswal, St Smiti Sharma, Shri Pankaj Shri Ajay Mishra, Shri Ankit Singl) Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha. Dy. Shri Kishore Bhaduri, counst Common judgment has b< Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules a|l Sd/- Dhirendra Mishar Judge Sr. Advocate. Shri Anup Majumdar, Shri Pl-akash. Shri Anup Jain, Shri Harsh Wardhan, ih Ranjan Agrawal, Shri G.N. Purohit. Sr. 1ri Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^taya, Shri Parag Kotecha, Shri Ajay Singh, hal, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective l^T 4lt*l<nl* ^f f^'4 <P»lt(l< ^3:iRw3^?r ^dvocate General for the State/respondent. il for the Federation. ^n delivered in W.A.No.452/2010 {Ws K.K. \garh & others), induding this appeal. long with main judgment. Sd/- R.N.Chandrakar Judge VWCtK ^ft^ gSWW, <F5R ?<<riTO —FS/147—2/2010 —1,00,000.