(^/" isr-8^ IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR Petitioners WRIT PETITION (Tl No. ^$%^\ of 2010 "7: .^ <-y ^y<^" ^' J ^.<y•^ Respondents .<.»>^a"u"a».u ^^ysC^ Sr yg?^^ i'T^ '^'&.M (1)' M/s Arbuda Enterprisesa partnership Firm havingits office at 59 Wardhaman Nagar Society, Rajnandgaon, Chhattisgarh through its partner Ketan Kumar, S/o Shri Harshad Bhai Patel aged about 45 years, resident of, 59 Wardhaman Nagar Society Rajnandgaon, Chhattisgarh. 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. ClubKhamardih 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 Jystice and hiscompanion judaes of the Hon'ble Hiah Court of Judicature Chhattisgarh at Bilaspur. ,"-^ fe? Ashok Hlf31-t..GQl-)RTjORGyi-IA'TTIg(3%gl--lfeBILAS[31.)R • ^RITPETil|QNm'NQ.S^^a=;:2010,; : - < PETITIQNER^:. .•;• - M/s. Arbucla-EnlerpFises.. ; 'Versus . . ' '. : ' • . \ :/': RESR'ONEyENTS • • •; , • .State, of Ghhattisgarh &Qthers^.; ; (WritPetition undeTArficte226Mthe6onstitutiQn'©flMa)^ Single Beneh : Hein'ble Shi-i^Satish K.Agnihotri, J. . Present;- Shri NeelabhBubey, Advocate for th©petitioner; Shri.M.P.S.Bhatia.Dy. Govt. AdvocateforlheState. ' QRDER^ORAL^. . (Passed on ttiis 19th ^aytifQctober, 2010), 1. THe'qtiestion arising from the facts astg| whether ttie purchase oftenduleavesbythe.p§titioner,whoi§<regis|®^ com^ Within the^purviSw^ th •sale.;l''\/;ll,.:l';/1'^ :. ' : 11:: ',.:.: • \ 2. The ; afQresaid/ ^uestion alread^^^ cohsideFation before this Court in Ate Sfiyam Sfri W3ri<s Ltef. y. The State of Chhattisgatlt •&^Qthers'. sftd other Gonnected matfers and the sarhe^as been decided holdihg.fttat fhe saleis :."intra-sfate.sale"..'. .; :, ..• .:•/•'••1'.'. .' . •; ' v: , : ' :", . 3. In view 6f fhe'deeisiori of.this Court ih-M^^^^ S LftA (supra)r:thispetition'isclismissed:. Sd/- SatishK.AgniSotri Judge i;;S*''@,i~l 1 W.P. No.2060 of2002 (decidedon 1 -10-2010) .u®93-,...S--..^i:^s::."s-i:^-'^.":i"'!;s:»^^^^ ;iwES;i^^^SS!slSgi?S^^^S^te";.>&?K^BK^r=siNii;?K*;';;.^^^^^i