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    <title>2018 (3) TMI 197 - DELHI HIGH COURT</title>
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    <description>The court held that the builder was solely responsible for VAT charges as outlined in the collaboration agreement. The owner&#039;s liability for taxes only arose post-completion of construction, not during. The suit under Order XXXVII CPC was dismissed as the owner was not liable for VAT charges per the agreement and Delhi VAT Rules. The builder&#039;s attempt to pass on VAT charges to the owner post-transaction was deemed in bad faith. The court emphasized the owner&#039;s non-liability for VAT charges based on the collaboration agreement&#039;s clear terms.</description>
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    <pubDate>Mon, 05 Mar 2018 00:00:00 +0530</pubDate>
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      <title>2018 (3) TMI 197 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=356494</link>
      <description>The court held that the builder was solely responsible for VAT charges as outlined in the collaboration agreement. The owner&#039;s liability for taxes only arose post-completion of construction, not during. The suit under Order XXXVII CPC was dismissed as the owner was not liable for VAT charges per the agreement and Delhi VAT Rules. The builder&#039;s attempt to pass on VAT charges to the owner post-transaction was deemed in bad faith. The court emphasized the owner&#039;s non-liability for VAT charges based on the collaboration agreement&#039;s clear terms.</description>
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      <pubDate>Mon, 05 Mar 2018 00:00:00 +0530</pubDate>
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