Dealer or Commission Agent or Importer? - the Petitioner, is a ...

Case Laws VAT and Sales Tax

February 3, 2023

Dealer or Commission Agent or Importer? - the Petitioner, is a person who brings goods within the limits of the Corporation for the purpose of their delivery to the buyer who buys the goods independently from different seller by using internet platform provided by Flipkart and thus, the Petitioner acts like courier or a postman or a delivery person. Therefore, the Petitioner could not be said to be an agent, either of the seller or the buyer much less a commission agent. - HC

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Dealer or Commission Agent or Importer? - the Petitioner, is a ...

Case Laws VAT and Sales Tax

February 3, 2023

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