c^ Vv'RIT APPEAL No.t5~QO /2010 APPELLANT Petitioner Himanshu Patel, aged about 24 years, S/o Ra.mesh Bhai Patel, R/'o 27-B, Kaila-sh Nagar, P.ajnandgaon RESPONDENTS /1. ^2 ^ Afy /^\7 y/^ ^^' / ff ^ y^ -3 4 The State of Chhattisgarh, through its Secretarv Commercia! Tax Department, D.K. S. Bhawan, Raipur Chhattisgarh State Minor Forest'Produce (T & D), Cooperative Federation Ltd. A- 25, VIP Club Khamrdih,Shanker Nagar, Raipur Conirnissicner Coinmercial Tax, Vanijyik Kar Bhawan, Civil Lines, Raipur Managing D.irector, District Minor Forest Produce Cooperative, Union-Ltd and Conservator of F'orest, Kanker sw.s^Fy^ SBV1J OF THE H] !!iiL4t^4&?- an^I^lfrlw ^ffwit' w <HRW si>*in> 'S^ ^nw^, w\vw, f°ldl'H^<. IIICTI a»*<i<»»""""""""""7''"""""""""""^200 S^V 'T^T (I'lf^'IS^) WTOR ^ifta ail^H 1%.4.2011 Shri Ravindra Shrivastava Ashish Shrivastava, Shri Naveen Ffakash, Shrt Anup Jain, Shri Harsh Wardhan, Shri Devendra Patel, Shri Rakes 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 Vyas & ofhers Vs. State of ChhatH- Signed and dated. Certified copy as per rutes afong with main judgment. Sd/- Dhirendra Mishra Judge ^>i<<(<"i<ilitlt*i<nT'iffeirf| <f^^R Rw sn^r Sr. Advocate, Shri Anup Majumdar, Shri ih Ranjan Agrawal, Shri G.N. Purohit, Sr. ri Anand Dadariya, Shri Neelabh Dubey, Smt. ^tava, Shri Parag Kotecha, Shri Ajay Singh, lial, Shri B.D. Guru, Shri H.S. Patel, Shri V. IWankhede, for the appellants in respective dvocate General forthe State/respondent. for the Federation. Common judgment has b^en delivered in W.A.No.452/2010 (M/s K.K. garh & others), including this appeal. Sd/- R-N. Chandrakar Judge <II«0^^'tolpill|RRT,<W]f<PFR—fS;147—2/2010—1,00,000. il(M