VAT implication on Sales of imported goodsto defence

Dear Colleagues,

we are a Delhi VAT Dealer and suppose we have imported some goods from the foreign vendor and sold it to Defence customer in delhi  against their specific purchase order who had furnished us the "Custom Duty Exemption Certificate" for the  goods to be imported from other country by us and goods cleared by the custom authority without payment of custom duty.

what would be our liability of VAT in delhi if the entire imported goods are covered under 4% VAT rates and it is a simple resale not  the sale under  work contract .

Thanks & Regards,

M P Singh