c^ IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION (Tl No. ^£% of 2010 Petjtloners r^S^5J< 4y jy ry ^< ^' ^y -> *,'!?• (1) M/s Bengal Leaves Co. a sole proprietorship firm of Mohit Ram Yadav, s/o Shri Jati Ram Yadav aged about 70 years r/o House No. 85 Lalpur, Raipur, C.G, as its sole proprietor having its office at ^House No. 85 Lalpur, Raipur, C.G. coming through authorized signatory Shri Jairam Yadav, s/o Shri L.P. Yadav aged about 48 years, resident of P.0. Baghbahara, Mahasamund, (C.G.) RgSRpndents 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. Managing Director District Minor Forest Produce Cooperative Union Ltd. & Conservator of Forest, Raipur (C.G.). ^iiiiiNiijjHiji (4) Commissioner Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur(C.G.) Before: Hon'ble the Chief Justice and his companion jydges of the Hon'ble Hiah Couri: of Judicature Chhattisgarh at Bilaspur. K B II ^'5 iiSMMB y^^^ss"^^^^ '! ttiriiw::'3^^^£ Ashok I1 MIGHCOURT-OKCH ^tSGARH:Bry^ R%%^ WRITPETITION(T)N0.5588:Of;:2ai0:. : . PETITIQNER • M/s; Bengal Leaves Co. • . Versus' • .'/'1: . ;: .i '•• . • •'.. :', RESPQNDENTS . , StateofChhattisgarh&Othe^ : (Writ Petition undei- Article: 226 of the Constitution pf tndia) , Single Beneh ^HQn'bl&Shn.Satish K.,Agnihofri;J. PreSBrrt:-.ShriNeelabhDybey,^dvQGatefQi-thepetitioner. ; : Shri M. P.S.Bhatia, Dy. Govt. Advdcate fbr the State. ORDER((3RAI..y < •; ;(Passedonthis^9lhdayofQct6beF,2010)^.^;^^" 1. The c|Uestion arising from the faots'asto whether the purchase oftenduleavestiythepetitioner.whoisregiSteFedasexporter, eomies withjn tt»e purview pf th& inter-state sale or intra-state f', '• '• . -:"- .'.. .: : sgle. : .1'. ; ':. • : ! ^ : ' '. . • •• 2. The aforesaid questiori already caine up for consideratiQn beforethis Court in Ate. ^j^m BOT M/te^ L The State of^ ChfiaftisgaFh^^ mattei-s and. the sametias been.decided hpldt@g tRat the sale: is '"intra-state sale".-' !'.' : ;".,' ': ,.,,,:•:.•:,,:: ', .• :: ::' •1-:'- 3. In view of;the,9eeision of this Courtdn M Ltd. (supra), this pefition is dismissed, ,———- r'-."\:- Sd/-,,:,..:: SatishK. Agnihotn Judge 1W.P.No.20606f2902 (decidedon 1-10-2010) \^-^— ^^ SBS VE ^^^1 ^^ iES??-;.1