^i-s^T-, S!HGLE BB IN THE HON'BLE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR WRIT PETITION m No. 5?33 of 2010 Petitioner ^ ,i) ^ ..'r ^€' ,.^-^?"" c\v--'\^.\^ ^^>y ^•" yC^^' ./\^' y .^"^"'y •^ Respondents ^^ ,(1) R. Bhaskar Reddy , s/o Shri R. Lachi Reddy aged about 43 years r/o H. No. 12/903 Reddy Colony, Mancherial, Adilabad, Andhra Pradesh through Govardhan D. Makode, s/o Late Shri Pancham D. Makode, aged about 38 years r/o Hyderabad House, G.E. Road, Rajnandgaon (C.G.) 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,||^||tifj|; g;. Gj)^ (4) Commissioner Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur(C.G.) ^^"s^ 2r-h%^ K:y~ iil iit? i'ii.' ::R RESPONDENTS HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) N0. 5699 OF 2010 R. Bhaskar Reddy Versus State of Chhattisgarh & Others (Writ Petition underArticle 226 ofthe Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri P.K.Bhaduri, Advocate on behalf of Shri Neelabh Dubey, Advocate for the petitioner. Shri A.V.Shridhar, Panel Lawyer for the State. ORDER (ORAL) (Passed on this 4th day of 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 other connected 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. Ashpk Sd/- Satish K. Agnihotri Judge ' W.P. No.2060 of2002 (decided on 1-10-2010)