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Vat charged by cto while assessment

(Querist) 30 November 2012 This query is : Resolved 
The Builder is supplied materials like Iron & Cement to contractor for keeping the Quality of Construction and the same is deducted from Contractor bill. Whether the Builder has to pay the VAT on the materials supplied to contractor. The Highcourt is decided not to collect the tax from the builder since it is already paid at the time of purchase the materials. Kindly let me know where I will get the judgement copy of the case - K. Raheja Builders & Developers v/s Maharashtra VAT Department
Raj Kumar Makkad (Expert) 01 December 2012
The desired judgment has been published in( 2005 141 STC 298 S.C. so obtain it from that law journal.


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