t^ lG^7f s!1 IN THEHON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. S^©o of2010 Petitioners <0' ^%: ^^y ^y '•'^"y ^' ^" ^ Respondente ^(4) M/s Parthavi Natural Forest Products a Partnership Firm having its office at 203-204, Ram Residency Near Shankar Nagar Railway Crossing, Main Road, Raipur (C.G.) through its partner & partner Santosh Kumar Kumbhalkar, S/o Vasudev Kumbhalkar aged about 28 years, resident of Nandai Chowk, Patta Godam.Rajnandgaon (C.G.) i Versus ^(1) State of Chhattisgarh through Secretary Department of Commercial Tax, D.K.S. Mantralaya Bhavan, Raipur (C.G.) ^(2) Chhattisgarh State Minor Forest 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. & Conservator of Forest, Raipur (C.G.). (4) Commissioner Commercial Tax Vanijyik Kar Bhavan.Civil Lines, Raipur (C.G.) Before: Hon'ble the Chief Justice and hi^companionjydfles pf the Hon'ble Hiah Court of Judicature Chhattisgarh at Bilaspur. S!8BI Bi'- BH1 s !»; ;?%. HIGH COURT OR CHHAfTISGARH : BILASPUR WRIT PETIT10N (T) N0. 5700 OF 2010 PETITIONER M/s Parthavi Natural Forest Products RESPONDENTS Versus State of Chhattisgarh & Others (Writ Petition underArticle 226ofthe Constitutionof Ihdia) Single Bench : Hon'ble Shri Satish K.Agnihotri, J. Present:- Shri P.K.Bhaduri, Advoeate on behalf ofShri Neelabh Dubey, Advocate for the petitioner. Shri A.V.Shridhar, Panel Lawyer forthe State. ORDERfORAU . (Passed on this 4th dayofOctober, 2010) 1. The question arising fromthe facts asto whetherthe purchase oftenau leaves bythe petitioner, who is registered as exporter, comes within the purview of the inter-state sale pr intra-state -sale;:, . ; <• : " .. :. , • . ' 2. The aforesaid question already came up for consideration befbre this Court 'mM/s. Shyam Biri Works Ltd. v: fhe State of Chhattisgarh & Others' and other conhected matters and the same has been decidecf holding thatthe sale is "intra-state sale". 3. In view of the decisiQn of this Court in M/s. Shyam Biri Works Ltd. (supra), this petition is dismissed at the motion stage itself. • . AsHak Sd/- Satish K. Agnihotri Judge lW.P.No.2060 of2002 (decidedoii 1-10-2010) Si:1t.