^? 10^ \ SfSWfQ 6' IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR WritAppeal No.'^l^"^~ /2010 Appellant/ Petitioner M/s S. S. Enterprises, a partnership firm, through its Partner Shri Surendra Jaiswal, aged about 48 years, son of Late Shri Ganesh Prasad Jaiswal, R/o High Court Road, Bilaspur (CG). Respondents/ Respondents Versus 1" a^/ / t^y / ^w/^ ^y^ ^/^/^v ^// /. /^ /\ / >• s®* „€' ^ s! ^' 4^ 2. y 3. 4.. State of Chhattisgarh, through the Secretary, Departraent of Commercial Tax, Dau Kalyan Singh Bhawan, Mantralaya, Raipur (CG). Chhattisgarh State Minor Forest Produce (Trading 8s Development) Co-operative Federation Ltd., through its Managing Director, A-25, VIP Estate, near VIP Club, Khamardih, Shankar Nagar, Rai'pur (CG). Coinmissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Department of Commercial Tax, New Delhi. WRIT APPEAL UNDER SECTION 2 (1) OF THE CHHAmSGARH HIGH COURT (APPEAL TO DnflESION BENCH) ACT, 2006 ^" Bein£L-aecrr1esze£l-J3UJ—fc^ *\^ i-vt' WT 3(T^!T sFRRT ^ 's^ •<<i<ii<n<<, ®T|I'M'I(O, fs|dl-L<li,< ^......!j^...^.li^ tdWW «»*ll«»»~""""""""" """""""""•""^ 200 ail^t 'T^T ('i'^Id'l'fT) TOHW^lft^ 311^1 >q.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Pt-akash, Shrt Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rakes Advocate, Shri Abhishek Oswal, Sh) Smiti Sharma, Shri Pankaj Shriva Shri Ajay Mishra, Shri Ankit Singl Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, couns) Common judgment has bef Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules a|ong with main judgment. q*i<l[CT<fl't ^wv^ ^ fS^t' ^iR^TT '^aifimaii^i Sr. Advocate, Shri Anup Majumdar, Shri (h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. stava, Shri Parag Kotecha, Shri Ajay Singh, lal, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective ^dvocate General for the State/respondent. fortheFederation. en delivered in W.A.No.452/2010 {M/s K.K. :garh & others), including this appeal. Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge nnrthr ^fttymsv, <RH-<,iri?—F.s'l47—2/2010 —i,oo,ooo.