~ 3mm BENCH § ® / WWW IN THE HIGH COURT OF CHHATTISGARH AT BILASRUR Writ Petition (T) NoLnél/zmo / M/s Mahamaya Enterprises, Manohar ‘j Colony Road, Ramnagar, Gondia (MS) Through Power of Attorney Holder- Bihari Narayan Sonwane, S/o Shri Narayan Sonwane, Aged about 55 years, R/o Post Office, Rajnandgaon Distt- Rajnandgaon (0G) Petitioners: Versus 1. State of Chhattisgarh, Through the Secretary, Finance Department, Mantralaya, D.K.SV Bhawan, Raipur (0G) /2, Chhattisgarh State Minor Forest Produce (Trading & Development) Cooperative Federation Ltd, Through its Managing Director A—25 VIP Estate near VIP Club Khamardih, Shanker Nagar, Raipui‘,. Commissioner of commercial tax, Vikray Kar Bhawan, Raipur (CG) Respondents: WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION'OF INDIA v HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) NO. 4162 OF 2010 PETITIONER M/s, Mahamaya Enterprises Versus RESPONDENTS State of Chhattisgarh & Others (Writ Petition under Article 226 of the Constitution of India) Single Bench : Hon’ble Shri Satish K. Agnihotri, J. Present :- Shri Basant Dewangan, Advocate for the petitioner. Shri M.P.S.Bhatia, Dy. GovernmentAdvocate forthe State. ' ORDER (ORAL) (Passed on this 29‘“ day of October, 201 0) 1. The question arising from the facts asto whether the purchase of tendu leaves by the petitioner, who is registered as exporter, comes within the purview of the inter—state sale or intra-state sale. 2. Learned counsel appearing for the petitioner submits that the issue raised, herein as aforestated has already been considered by this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhattisgarh & Others‘ and other connected matters and the present case is squarely covered by the said decision, wherein it was held that the sale was ‘intra-state sale’. ‘3: I 3. in view of foregoing and on perusal of the documents, it appears that the issue raised herein is squarely covered by the decision of this Court in M/s. Shyam Biri Works Ltd.’ and, as such, the petition is dismissed accordingly. Sd/- y _ Satish K. Agnihotri Judge ”— t Ashok 1 W.P. No.2060 of 2002 (decided on 1-10-2010)