C^ l^^— IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. ^o5 of 201 O Petitioners 1° y -^' ^^ ^%^' '^"" Respondents ^(1) M/s M/s M.G. Patel & Borthers a Pari:nership Firm having its office at Vitthal Nagar, Gondia, Maharshtra through its partner Pradeep Kumar Manibhai Patel, S/o Manibhai Patel, aged about 54 years, resident of Kudwa Line, Gondia, 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.) ^ ^ v^s&- 1 -^ J, Br: HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) N0. 5609 OF 2010 PETITIONER M/s M.G. Patel & Brothers RESPONDENTS Versus State of Chhattisgarh & Others Arun^ (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 (ORAU (Passed on this 6th dayof October, 2010) 1. 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. 2. 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 otherconnected matters and the same has been decided holding that the sale is "intra-state sale". 3. In view of the decision of this Court in M/s. Shyam Biri Works Ltd. (supra), this petition is dismissed at the motion stage itself. Sd/- Satish K. Agnitiotn Judge 1 W.P. No.2060 of2002 (decided on 1-10-2010) \,