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Online service providers like Flipkart facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods - Not liable for VAT

Online service providers like Flipkart facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods - Not liable for VAT - Value Added Tax - VAT and CST - By: - Bimal jain - Dated:- 18-11-2015 - Online service providers like 'Flipkart' facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods - Not liable for VAT Flipkart Internet (P.) Ltd. Vs. State of Kerala [2015 (11) TMI 159 - KERALA HIGH COURT] Fl .....

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he sale transaction, whether intra-state or inter-state, the seller of the product pays sales tax either under the local VAT Act or under the CST Act, and the fact of payment of sales tax is indicated in the invoice issued to the customer. An order of penalty was passed against the Petitioner by the authorities under Section 67 of the Kerala VAT Act on the finding that the Petitioner had breached the provisions of Sections 20 and 40 of the Kerala VAT Act in not getting itself registered as a dea .....

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