4^1^^ ^^^'^ ^•••" • 1»aI>BKHIGHCOURT OF CHHATTISGARH AT BILASPUR ;%?ritAt3pealNo. A]ppellant/ Efetyasnef __/2010 ^M/s S. S. Enterprises, a pa.rtnership firln, through its Partn'er Shri Surendra Jaiswal, aged about 48 years, son of Late Shri Ganesh Prasad Jaiswal, R/o High Court Road, Bilaspur (CG). 1ft: 5R<espioadents/ .Respondeiits Versus l." :'^^ ^^.•gtaPff-'V.;^'. iWS^ i,(f " zii ^.Ws^-'^. 2. 3. 4., State of Chhattisgarh, through the Secret'aiy, Department pf Coininercial Tax, Dau Kalyan Sihgh Bhawan, Manfralaya, Raipur (CG)., ChhattisgarH Sfate Minor Forest Prodyce (TEading' 8s Develppment) Co-operative Federatiprt Ltd,, througH its Managing Direetor, A-25, VIP Estate, near VIP Chib, i.Khaniardih, Shankar Nagar, Raipur{eG):.^. . Cominissioner, Coininercial Tax, Vanijyik Kar Bliiawan, Ciyil Liries,! Raipur (e.G.) Umpn' of India, through Secretary, Department of Cominercial Tax, New Delhi. / .; • WRIT ARraAI- UNDER SECTION 2 (1) OF THE CHHATTIS(^RH mGH <aoURT IAPPEAL TO DIVISION BENCHI AGT, 2006 •• •: ':.•':• • ted_jst_Qctober, 2010, passed 311^1 W Wi-\ Wff dii^i a)*ti<it 'S^ -^w\v\<i, dTfly'lto, fslc^iy'f'C tllMcll thHI* •••••••••••••--•--'-•-------•^ 2og an^r 'v^v ({^\-^^i) TOITW^ltetSD^t 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Pl'akash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rake^ 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 b^ ct*i<4(<n<th *ii*i<tif'if [s^!\\f^^yv, ^ <*ifa*f -011^1 Sr. Advocate, Shri Anup Majumdar, Shri |h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. ttava, Shri Parag Kotecha, Shri Ajay Singh, |ial, Shri B.D. Guru, Shri H.S. Patel. Shri V. IWankhede, for the appellants in respective tdvocate General for the State/respondent. for the Federation. ^n delivered in W.A.No.452/2010 (M/s K.K. Vyas & others Vs. State of Chhatti^garh & others). inciuding this appeai. Signed and dated. Certified copy as per rules a(ong with main judgment.. Sd/- Dhirendra Mishra Judge R.N.C Sd/- ^handrakar Judge