1 2025:CGHC:46178-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WA No. 620 of 2025 1 - State Of Chhattisgarh Through Secretary, Department Of Commercial Taxes, Mahanadi Bhavan, Naya Raipur, District Raipur (C.G.) 2 - Commissioner Of Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgarh, District Raipur (C.G.) 3 - Additional Commissioner Of Commercial Tax Chhattisgarh, Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgarh, District Raipur (C.G.) 4 - Assistant Commissioner Of Commercial Tax Division- Ii Chhattisgarh Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgarh, District Raipur (C.G.) ... Appellants versus M/s Lafarge India Private Limited (Now Known As Nuvoco Vistas Corp. Ltd.), A Company Duly Incorporated Under The Companies Act. 1956/2013, Having Its Registered Office At Creenzo Building, B-Wing, 10th Floor, C-38 And C- 39, G Block, Bandra Kurla Complex, Bandra (East) Mumbai, 400051, Through Its Authorized Signatory Shri Avijit Bandyopadhyay, Senior Manager Indirect Taxation, Aged About 48 Years, R/o 401, Balaji Homes, Vishal Nagar, Telibandha, Raipur, Chhattisgarh, District Raipur (C.G.) Respondent(s) (Cause-title taken from Case Information System) For Appellants : Mr. Y.S. Thakur, Addl. Advocate General For Respondent(s) : Mr. Jitendra Kumar Sahu, Advocate appears on behalf of Mr. Neelabh Dubey, Advocate RAHUL JHA Digitally signed by RAHUL JHA Date: 2025.09.10 19:11:06 +0530 2 Hon'ble Shri Ramesh Sinha, Chief Justice Hon’ble Shri Bibhu Datta Guru, Judge Order on Board Per Ramesh Sinha, Chief Justice 10/09/2025 1. By way of the present appeal, the appellant prays for following prayer: “It is therefore most humbly and respectfully prayed that the order dated 08/12/2022 (Annexure.A/1) passed by the learned Single Judge of this Hon’ble Court in W.P.(T) No. 199/2018; ‘M/s Lafarge India Prive Limited v. State of Chhattisgarh & 3 Ors.;, may kindly be set-aside and consequently, the instant Writ Appeal may kindly be allowed, in the interest of justice.” 2. The issue involved in the present appeal is the applicability of payment of royalty made by the assesses as part of the market value to be added for the purpose of assessing the market value. 3. At the very outset, learned counsel for the appellant/State would submit that the issue involved in the present appeal has already dealt with and decided by this Court vide common judgment dated 26/11/2018 in WA No. 697/2018 & other connected matters. Therefore, this Writ Appeal may be disposed of in terms of the said order. 4. After going through the aforesaid judgment and the issue involved in this case, this Court deems it appropriate to dispose of this Writ Appeal in 3 terms of the judgment passed by this Court in WA No. 697/2018 & other connected matters. 5. Accordingly, the present Writ Appeal is disposed of in terms of the common judgment dated 26/11/2018 passed in WA No. 697/2018 & other connected matters. Sd/- Sd/- (Bibhu Datta Guru) (Ramesh Sinha) Judge Chief Justice Rahul/Gowri