Writ Appeal No. Respondents/ 1. Respondents Appellant/ Petitioner ^•^.•^y ^,. ' . ^'' INTH^IGH COURT OF CHHATTISGARH AT BILASPUR ./2010 ON®^^ss7^ Versus 2. Subhash Agarwal, aged about 48 years, S/o Late Shri Babulal Ji Mittal, R/o Near Masjid, Juna Bilaspur, Bil.aspur (C.G.) State of Chhattisgarh, through the Secretaiy, Department of Commercial Tax, Mantralaya, D.K.S. Bhawan, 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, Raipur (CG). Commissioner, Coramercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.) Union of India, through Secretary, Department of Commercial Tax, New DelhL WRIT APPEAL UNDER SECTION 2 (11 OF THE CHHATTISGARH^IIGH COURT (APPEAL TO DIVISION BENCH1 ACT, 2006 3. 4. u TST •^ww'f, s>Til'y'is, f«<<yiiy^< .t^.l....l^:llll.. *<i*«ni fl»*iich """""""""""""'""""" ""•^Ft 200 sn^l 'WK ('yfd'lSp) 3TI^TW [^U^ 'WTan^mis^w S^fltfR ^iftd 'w^v 1^.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Ftakash, Shri Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rakes Advocate, Shri Abhishek Oswal, St1r Smiti Sharma, Shri Pankaj Shriva| Shri Ajay Mishra, Shri Ankit Sing| Mishra and Shri Dheeraj Kumar appeals. Shri A.S. Kachhawaha, Dy. Shri Kishore Bhaduri, couns) Common judgment has b^ Vyas & others Vs. State of Chhatti^ Signed and dated. Cfirttfjed copy as per rules afong with main judgment. Sd/- Dhirendra Mishra Judge ^*l*llCT<ill HM^tf'if fe(^t ^R^R ^stRpTsn^T Sr. Advocate, Shri Anup Majumdar, Shri |h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. ^tava, Shri Parag Kotecha, Shri Ajay Singh, jial, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective ^dvocate General for the State/respondent. il for the Federation. en delivered in W.A.No.452/2010 (M/s K.K. garh & others), including this appeal. Sd/- R.N. Chandrakar Judge nraOv A-(h gOTRsi, (RFi^im—F.s'l47—2/2010 —l ,00,000.