: z^^y^ ^^s^. ...-;"• ^ a^,t^' ^•''1. •^ '-' •pff- 'f ' ...A-Tr^ r^ '&^- IN THE HIGH COURT OF CHHAmSGARH AT BILASPUR Writ Appeal No . M<?>lf ./2010 ^^i.. M!61^. "i88ii Appellant/ Petitioner J. P. Tobacco Product Pvt. Ltd,, a company registered under the Companies Act, 1956, having its registered office at Sheth Prahlad Bhai Patel Marg, Damoh (M.P.) and Head Office at 202 Popular House, Ashram Road, Ahmedabad - 38009, through Shri Popat Bhai Chunilal Patel, aged about 61 years, S/o Chunilal Patel, holder of General Power of Attorney, R/o Reva Bhai Bhawan, Patharia Fatak, Damoh (M.P.) Respondents/ Respondents Versus 1. 2. 3. 4. State of Chhattisgarh, through the Secretary, Department of Commercial Tax, Mantralaya, D. K.S. Bhawan, Raipur (CG). Chhattisgarh State Minor Forest Produce (Trading & Development) Co-operative Federation Ltd., through its Managing Director, A-25, VIP Estate, near VIP Club, Khamardih, Shankar Nagar, Raipur (CG) Commissioner, Commercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur (C.G.). Union of India, through Secretary, Departinent of Comraercial Tax, New Delhi M -^ .,.fesS:'"'s<^ ^- (§^^'Si ^ 'y A- SV^I W i<.|i<h ^^TSH^WqW d-a=i •^iiiyi, ofll'y'Ko, ^cfl'y^ »-^...U3.fc.-.U.S:.^\.S.. Wvn (bH|t(»"—----""-—-"""-"--^ 200 sn^r'q^q? (1pf3^st:i) TO11W ^lftff 311^'CT 1^.4.2011 -1_ Shri Ravindra Shrivastava, Ashish Shrivastava, Shri Naveen Shri Devendra Patel, Shri Rake; Advocate, Shri Abhishek Oswal, Sl Smiti Sharma, Shri Pankaj Shri Ajay Mishra, Shri Ankit Singl| Mishra and Shri Dheeraj Kumar appeals. ShriA.S. Kachhawaha.Dy. Shri Kishore Bhaduri, counsf Common judgment has b^ Vyas & others Vs. State of Chhatti^ Signed and dated. Certified copy as per rules Sd/- Dhirendra Mishra Judge qiiffiiili ii*K'iF4 Ce^S <R<^;|< '^'STRPTSTI^T Sr. Advocate, Shri Anup Majumdar, Shri P^kash, Shri Anup Jain, Shri Harsh Wardhan, (h Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. Shriva^tava, Shri Parag Kotecha, Shri Ajay Singh, hal, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective Uvocate General for the State/respondent. 3t for the Federation. . in delivered in W.A.No.452/2010 (Mte K.K. garh & others), including this appeal. afong with main judgment. Sd/- R.N. Chandrakar Judge <ro<^^*(!jCTRil(,([W];<,i(B—F.S.'147—20010—1,00,000.