H 5/ cf “(07/ ® $§H§LE @EE’~E@§'§ IN THE HIGH COURT OF CHHATTISGARH A'I' BILASPUR wmr PETITION (T) No.é9w /2010 IN THE MATTER OF: PETITIONER inod KUmor Joiswcl, S/o LoTe Shri Ashorfi Lal Jaiswo!, Aged about 47 years, R/o Word No. H, Dudhi, Distric’r— Sonebhodro, Uh‘or Prodesh VERSUS RESPONDENT 1. State of Chho’n‘isgcrh, Through The Secre’rary, Department of Commercial Tax, D.K.S. Bhowon, Roipur (C.G.) Chho’rfisgorh S’roTe Minor Forest Produce (Trading & Development) Cooperative Federation Ltd., Through its Managing Director A—25 VIP Estate-near VIP Ciub, Khamardih, Shanker Nager,_Rdipur 3. ~/ Commissioner of Commercial Tax, Vikray Kar Bhawan, Civii Lines, Raipur (C.G.) WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF'INDIA FOR ISSUANCE OF APPROPRIATE WRIT, DIRECTION OR ORDER IN THE NATURE OF MANDAMUS OR CERTIORARI KR HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (TI NO. 6909 OF 2010 (Writ Petition under Article 226 of the Constitution of India) Single Bench : Hon’bie Shri Satish K. Agnihotri, J. Present :- Shri Ankit Singhal, Advocate for the petitioner. Shri A.S. Kachhawaha, Dy. Advocate General for the State. ORDER gORAL) (Passed on this 29th day of November, 2010) The question arising from the facts of the instant case is 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. 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 & Ofhers‘ 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‘. 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/- ‘ Satish K. Agnihotrit Judge l Ashok .1 W.P. No.2060 of 2002 (decided on 1—10-2010) R PETITIONER Vinod Kumar Jaiswal Versus RESPONDENTS State 9f Chhattisgarh & Others