IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR Writ Appeal No. é l Q—/ 2010 mymw ge‘wh Appellant/ e S. S. Enterprises, A partnership Firm, Ptitioner through partner, Surendra Jayaswal, aged about 48 years, S/o Late Shri G. P. Jaiswal, R/o High Court Road, Bilaspur (C.G.) Versus Respondents] l. Respondents State of Chhattisgarh, through the Secretary, Department of Commercial Tax, Mantralaya, D.K.S. Bhawan, Raipur (CG). Chhattisgarh State Minor Forest Produce (Trading 85 Development) Co—operative Federation Ltd., through its Managing Director, A-25, VIP Estate, near VIP Club, Khamardih, Raipur(CG). Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Department of Commercial Tax, New Delhi. Shankar Nagar, WRIT APPEAL UNDER SECTION 2 (1) OF THE CHHATTISGARH HIGH COURT JAPPEAL TO DIVISION BENCH) ACT, 2006 WWW urn-arm ’WW<W) mmm‘ wt zoo Wmitwm Qfaifemm Jg_.4.2o11 ' i Shri Ravindra Shrivastava, Ashish Shrivastava. Shri Naveen M'shra and Shri Dheeral Kumar appeals Shrl AS Kachhawaha Dy dvocate General forthe State/respondent Shri Klshore Bhadun couns lforthe Federation Common judgment. has b n delivered m WANo 452/2010 (M/s K K Vyas & others Vs. Stare of Chhattl garh & others). mcludlng this appeal. 7 Signed and dated f_‘ Sd/- , Dhirendra‘ Mishgs‘_* ¥ " ’1 Judge 5 Certlfed copy as per rules ong with mam Judgment Sd/— RN. CHANDRAKAR “Judge 21m Muw, {m-En'rrta ~—’—-Fsx|47—2/20Io ——x ,no,ooo. M 414/23» Sr. Advocate. Shri Anup Majumdar, Sh’ri akash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Pater. Shri Rake h Ranjan Agrawal, Shri G.N. Purohit, Sr. Advocate. Shri Abhishek Oswal. S ri Anand Dadariya, Shri Neelabh Dubey. Smt. Smltr Sharma Shri Pankaj Shriva tava Shri Parag Kotecha Shri Ajay Singh Shn Ajay Mrshra Shrr Ankrt Smg al Shn BD Guru Shri HS Pate! Shn V ankhede for the appellants In respective