4l.'/-^¥$ ^^^^' ,.^^. ,^, \^>'. ,.<':•...(' ..-^' •\\\ ^•\\v .\ IN THE HIGH COURTOF CHHATTISGARHAT BILASPUR WritAppealNbM^) 72010 s~ •a31 AppeUant/ Pefitfoner M/s S. S. Enterp)rises, ^; Bartnership firin, through its Partner Shri^Sureodra, Jaiswal, aged^abb'ut48 years,^son'6fEate^ Shri. Ganesh: Prasad Jaiswal, R/o;'^Higla Coyrt Road, BiIaspur,.(GG).. ,'J Versus Respondents/ 1. Respondents 2. State of Chhattiisgarh; 'througU ^ tKe' Secretary, Deparfment of': CommerGialj ?- Tax, Dau Kalyan Singh .Bhawan, Mantralaya, Raipur (CG). ^ . ';i? Chh.attisga.rh Sta.te:]UtaiQr PorestPi-oduce (Trading §E"*:DeveIogment) Co-operative Federation, Etd., ^fhipugh its" Mariaging 'Director,.-i'.A:-25,S'yiPyEstai:^:''iiear2VIP? ;Clyb^ : 'KHarngFdil^ , '^Stialikar ]Nagar,/; -Rai]^'(C(^.'y:^^^^^^^^^ epmrriissiQQep, eonimercia.lTaX.'Vanijyik Kar Bhawari,^^eiviLEines, •Raipur (e.Er.) Uniph of India;:.^ tbrough^^^.Secretaiy,:? Departrnent,,,Qf!!CoininereiaI^Tax,^^^^'^ Delhi.''- -^:--., -..^',i:.'^''^.;,:.'',»^ ;-WMfe.:-APBE^i;:.UNfiER^iSEie3S!^^ '.GHH.KfVtSGjKS yHSE^^<S^S^S(ii^^^i!W^^ -:BEN<^:^k<^T^^2006s:.':l'':^f?;S^% 3. 4. i»Sl y.S'^SW'ssS .,.fesS:'"'s<^ ^- (§^^'Si ^ 'y A- SV^I W i<.|i<h ^^TSH^WqW d-a=i •^iiiyi, ofll'y'Ko, ^cfl'y^ »-^...U3.fc.-.U.S:.^\.S.. Wvn (bH|t(»"—----""-—-"""-"--^ 200 sn^r'q^q? (1pf3^st:i) TO11W ^lftff 311^'CT 1^.4.2011 -1_ Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, Sl Smiti Sharma, Shri Pankaj Shri Ajay Mishra, Shri Ankit Singl| Mishra and Shri Dheeraj Kumar appeals. ShriA.S. Kachhawaha.Dy. Shri Kishore Bhaduri, counsf Common judgment has b^ Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules Sd/- Dhirendra Mishra Judge qiiffiiili ii*K'iF4 Ce^S <R<^;|< '^'STRPTSTI^T Sr. Advocate, Shri Anup Majumdar, Shri P^kash, Shri Anup Jain, Shri Harsh Wardhan, (h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^tava, Shri Parag Kotecha, Shri Ajay Singh, hal, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective Uvocate General for the State/respondent. 3t for the Federation. . in delivered in W.A.No.452/2010 (Mte K.K. garh & others), including this appeal. afong with main judgment. Sd/- R.N. Chandrakar Judge <ro<^^*(!jCTRil(,([W];<,i(B—F.S.'147—20010—1,00,000.