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    <title>Court Rules No VAT on Main Contractor&#039;s Profit from Subcontracted Works Due to Lack of Material Sale.</title>
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    <description>Levy of value added tax (VAT) from main contractor where as works contract was executed by the Sub contractor - demand of tax on the amount retained as profit by the main contractor - since there was no sale of material, tax cannot be levied - HC</description>
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      <description>Levy of value added tax (VAT) from main contractor where as works contract was executed by the Sub contractor - demand of tax on the amount retained as profit by the main contractor - since there was no sale of material, tax cannot be levied - HC</description>
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