BV THE fflGH COURT OF CHHATTISGARH AT BILASPUR WRIT PETITIONNo. -———2-i.B-.. QF 2004 M/S SHYAM BIRI WORKS LTD. having its Registered Office at 44, Thomhill Road, Allahabad -211 002, Uttar Pradesh, through its General Manager, Sri Manoj Agarwal, S/o Sri S.L. Agarwal, R/o 305A, Attarsuiya, Allahabad. Versus RESPONDENTS : 1. State ofChhattisgarh, represented through Secretary, Departinent ofFinance, Secretariat Building, Raipur. (State ofChhattisgarh). y^w^^ ^s^^y 2. The Coinmissioner, Commereial Tax, Raipur (State of Chhattisgarh). 3. Chhattisgarh State Minor ForestProduce (Trading and Development) Cooperative Federation Ltd., J-10, Anupam Nagar, Raipur, through its Managing Director. ^"' WRIT PETITION UNDER ARTICLE 226/227 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF A WRIT IN THE NATURE OF MANDAMUS, PROHIBITION, CERTIORARI ETC. OR ANY OTHER DJRECTION OR ORDER TO DO JUSTICE IN THE MATTER -.<-•" A.;-^-'" ,!(' ^'Y :yy ^L^, ^ HIGH COURT OF CHHATTISGARM : BILASPUR WRIT PETITION N0. 218 OF 2004 PETITIONER RESPONDENTS M/s Shyam Biri Works Ltd. Versus State of Chhattisgarh & Others J'ISS;T'?.":'<@g<!!^ (Writ Petition underArticle 226/227 ofthe Constitution of India) Single Bench : Hon'ble Shri Satish K. Agnihotri, J. Present:- Shri Shailendra Sharma, Advocate for the petitioner. Shri A.S. Kachhawaha, Dy. Advocate General for the State. Shri Shailendra Shukla, Advocatefor the respondent No.3. ORDER (ORAL) (Passed on this 22nd day of November, 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. Learned counsel appearing for the petitioner submits that the issue raised herein as aforestated has already been considered by this Court in M/s. Shyam Biri Works Ltd. v. The State of Chhatfisgarh & 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'. 3. In 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, the petition is dismissed accordingly. Sd/- Satish K. Agnihotri Judge Ashok