»-• Ofyl<»tnnP'»<"»N ^w^y^ ^,e6e"l~ • .....A?"":,! •- • • :AS A--"".. : .•:;; • . Wis^^ ^©^ iBg SKS JN THE HICH COURT OF GHHATTISGARH AT BILASPUR Writ AppealNo. /2010 (Arismgoutoforderdafed 01.10:2010 ^assedbylearnedSingle JudgeiuW.P.(T)No.4578/2010) APPELLANT: /. M a n i I a 1 Dayalj i a n d C o m p a n y, APartnership Firm, i-egistered under the Partnership Act, having its registered office at Dhamtari and branch at Rengali (Orissa), througli Eower pf Attorney- Shri Surendra Jayaswal, aged ahout 49 years, S/o Late Sfari G.P. Jayaswal, R/o High Court Road, Bilaspur(C.G.) »ESPONDENTS/1 vs SK ®« "^?rr. SSf^, SM ig^lflEtf.}; .*• %•' 1 SSSssS ^i^S^y;^. ^^S^i^ ^Siv. M I' ^.3:.: ^4. :VERSUS . : ' • . . .. State of Chhattisgarh, Through the Secretal'y, DepElrtnient of Commercial Tax, D.K.S.Bhavan,Raipur(C.GO Ghhattisgarh State Minor Forest Produce (Trading & Development) Cooperatrve rederatipn Lld.,Thrpugh : its Managing Director,. A-25 V.I.P. Estate, Near VIP Club KhamardiK, Shankar Nagar, Raipur (C.G.); •.,..,. ,:1..,:; . ^ eommissioner of Commercial Tax, Vanijyik Kar Bhawah,Ciyil Lines, Raipur :<c.©.)-.:.::::,r .:.,^ Uhion of Department Delhi. India, , Through Secretary, of Commercial Tax, New VSSsSifS, .,,-: WRn'AEBE^I^IINEMERSEGTlONifiyOFTHE :eflaIi^^i[iGA(t^:a[ig®3B£ffi^ DiyisiON! ••:;;/;^r:'.-^:'";';^!BE:Ii^y:AiGT,^^ •: .,.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.