6 ^^'^s.w:^K-i.^.. ';'!- ^ ^ ^ R;^ y-^p ^@ ^j A;, ^ IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR (C.G.) WRIT APPEAL No. _S~^- ^ / 2010 (Arising out of order dated 01/10/2010 passed byjjgs^qed Single Judge in Writ Petition (T) No. 6766 o1(2010);1{^?V^- APPELLANT/ Petitioner ^ <k^^&- ^'^ '^<'. i.^\y ^•>""' ^^"" M/s S.T.S. Exports Ltd, A Public Company Duly incorporated under the provisions of Companies Act, 1956 having its registered office at 2123, Shivaji Chowk Nipani, Belgaum (Karnataka). Having its branch office at K.K. Kotecha Bidi Leaves Merchant, 9/403 Bhudhapara, Raiipur (C.G.), through its Director Shri Jagdish Shankar Kulkarni. VERSUS RESPONDENTS /^ :f. State of Chhattisgarh through the Secretary, Department of Commercial Tax, D.K.S. Bhawan, Raipur (C.G.) 2.'f Chhattisgarh State Minor Forest Produce (T & D) Co-operative Federation Ltd., A- 25, V.I.P. Estate Nagar V.I.P. Club, Kamrdih, Shankar Nagar, Raipur (C.G.) through Managing Director 3. Conservator of Forest and Managing Director, District Minor Forest Produce Cooperative Union, Forest Circle Surguja (C.G.) 4. Commissioner, Commercial Tax, Vanijik Kar Bhawan, Civil Lines, Raipur, Chhattisgarh WRIT APPEAL UNDER SECTION 2 (1) OF THE CHHATTISGARH HIGH COURT (APPEAL TO DIVISION BENCH) ACT.2006 AND WRIT APPEAL AGAINST ORDER DATED 01/10/2010 PASSED BY LEARNED SINGLE JUDGE IN WRIT PETITION N0. (T) N0. 6766 OF 2010 TO, THE HON'BLE THE CHIEF JUSTICE ^LIQAJ JJiaGE=sjlEJ'HE l^l 'S^ ^WW^, y>Tl)'(-l<|(c, fsldl^l^ ^M.±^.b.... *II*<CTI ((,<|j^-T ••—••••••••"•"•—^ 200 ^H^T TT5W ( ^f^^T) ^T^ff'^TfiFThF wr >»11^1 »»*<1<V» TOHW Tlf^T 3TT^[ t^.4.2011 Shri Ravindra Shrivastava, .Ashish Shrivastava. Shri Naveen Shri Devendra Patel, Shri Rake^ Advocate, Shri Abhishek Oswal, St SmitiSharma, Shri Pankaj Shrivaj Shri Ajay Mishra. Shri Ankit Singl) Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, counst Common judgment has be|< Vyas & others Vs. State of Chhatti^. Signed and dated. Certified copy as per rules ^ ^i<if<yi<fli *iH<rtf ^f fe^" <P»14^K '^3tRm3iT^r Sr. Advocate, Shri Anup Majumdar, Shri Ptakash, ShriAnup Jain, Shri Harsh Wardhan, }h Ranjan Agrawal, Shri G.N. Purohit, Sr. •jri Anand Dadariya, Shri Neelabh Dubey, Smt. ^tava, Shri Parag Kotecha, Shri Ajay Singh, |ial, Shri B.D. Guru, Shri H.S. Patel, Shri V. Wankhede, for the appellants in respective ^vocate Generaf for the State/respondent. for the Federation. sn delivered m W.A.No.452/2010 {M/s K.K. garh & others). including this appeaf. ong wrth main judgment. Sd/- Dhirendra Mishra Judge Sd/- R.N. Chandrakar Judge ^w^r <N^r SOTIW, <r^f<pn^—FS/(47—2/2010 —i,oo,ooo.