^-'^ 1^^'^ ^<^.--""" •.c'-S''' ^<^" SINGLE 8ENCH <^>/v IN THE HIGH COURT OF CHHATTISOARH AT BILASPUR WRIT PETITION (T) No.^0)'-!- /2010 < PETITIONER ' M/s Kishanlal Amarshibhai and Co. Bidi Leaves Merchant and Contractors, . Partnership Firm through its partner, Vijay Bhai Ch'andarana aged about 49 Years S/o Kishan Bhai Chandarana, R/o Chotapara, Raipur RESPONDENTS/ 1 3 The State of Chhattisgarh, through Secretary, Commercial Tax Department, D.K. S. Bhawan, Raipur Chhattisgarh State Minor Forest produce (T and D), cooperative Federation Ltd. A- 25, V.I.P. Estate nearVIP Club Khamrdih Shanker Nagar, Raipur Commissioner Commercial Tax, Vanijyik Kar Bhawan Civil Lines, Raipur WRIT PETITION UNDER ARTICLE 226 AND 227 OF THE •^> 'i.\. "••& -; ^^ •f HIGH COURT OF CHHATTISGARH : BILASPUR WRIT PETITION (T) N0. 3697 OF 2010 PETITIONER M/s Kishanlal Amarshibhai and Co. RESPONDENTS Versus The State of Chhattisgarh & Others (Writ Petition under Article 226 & 227 of the Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Parag Kotecha, Advocate for the petitioner. Shri M.P.S. Bhatia, Deputy Government Advocate for^the State. ORDER (ORAU (Passed on this 10th day of December, 2010) 1. The question arising from the facts of the instant case is 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. Learned counsel appearing for the petitioner submits that tbe issue raised herein as aforestated has already been considered by this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhattisgarh & Others and other connected matters and the present case is squarely covered by the said decision, wherein it was held that the sale was 'intra-state sale'. tn view of foregoing and on perusal of the documents, it appears that the issue raised herein is squarely covered by the decision of this Court in M/s. Shyam Biri Works Ltd. and, as such, tlie petition is dismissed accordingly. _^_ - - -- - ^ --—- \ Sdi- i SatishK.Agnihotri Judge 3. !0 Amit s. 1 W.P. No.2060 of 2002 (decided on 1-10-2010) tii