(^lsr^- IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. ^tfo of 2010 Petitioners / °"'^ .x^^^" ^%?>/- 4:;^v ^' ^y ^ ^ y ^.^/ 'n^/ Respondents / / (1) M/s Vijay Traders a Partnership Firm having its office at Near Subhash Primary School, Vitthal Nagar, Gondia, Maharashtra through its partner & authorized signatory Ajay Vadera, S/o Jamnadas Vadera, aged about 46 years, resident of Vitthal Nagar, Gondia, Distt. Bhandara Maharshtra 441601 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, Kanker(C.G.). (4) Commissioner Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur (C.G.) Before: Hon'ble the Chief Justice and his companion iudaes of the Hon'ble Hiah Court of Judicature Chhattisaarh atBilaspur. Petitioner under Articles 226 for issuance of suitable directions orders or writs includina writs in the nature of Mandamus, Certiorari, Prohibition etc. felfe' fty ffy'"^l' i!:..t U^ Jr% 11.^ 18^ ^11 1;'^^^ il ^ II B" HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION m N0. 56W QF 2010 PETmONER M/sVijay Traders Versus RESPONDENTS State of Chhattisgarh & Others (Writ Petition underArticle 226 ofthe Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Neelabh Dubey, Advocate for the petitioner. Shri A.S. Kachhwaha, Deputy Advocate General for the State. ORDER (ORAL) (Passed on this 6th day of October, 2010) 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. The aforesaid question already came up for consideration before this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhattisgarh & Others^ and other connected matters and the same has been decided holding that the sale is "intra-state sale". In view of the decision of this Court in M/s. Shyam Biri Works Lfcf. (supra), this petition is dismissed at the motion stage itself. Sd/- Satish K. Agnihotri Judge Arun l;:i! M: W.P. No.2060 of 2002 (decidedon 1-10-2010) ;'s<iyl!