mv‘gion Bench IN THE HIGH COURT OF CHHATTISGARH AT BILSAPUR WRIT APPEAL Naé? ©§ OF 201 o (Againstjudgment dated§§£§ .2010 passed by Hon’ble Single Judge in Writ Petition Q No.218 of 2004 ) 1 In the matter of : 'hyam Biri Works Ltd. Having its registered office at 44, Thornhill Road, Allahabad— 21 1002 , Uttar Pradesh through its General Manager, Sri Manoj Agrawal son of Sri S.L. Agrawal, Residence of 305A, Attarsuiya, Allahabad. M . APPELLANT Versus 7/ State of Chhattisgarh, represented through Secretary, Department of Finance, SecretariatBuilding, Raipur (State of Chhattisgarh) . The Commissioner, Commercial Tax, Raipur (State of Chhattisgarh) 3. r Chhattisgarh State Minor Forest Produce (Training 8:, Development) Cooperative Federation.Ltd., J-lO, Anupam Nagar Raipur, through its Managing Director. Union of India through Secretary Department of Commercial Tax, New Delhi. RESPONDENTS. Memo of Appeal under section 2(1) of the Chhattisgarh (Appeal t6 Division Bench) Act, 2006