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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 servic .....

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ipkart Internet (P.) Ltd. ( the Petitioner ) is an online service provider, registered under the Finance Act, 1994 facilitating transactions of sale and purchase through its online portal. After a customer identifies a product of his choice online, t .....

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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 o .....

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ler thereunder and further, for not filing returns and maintaining true and correct accounts as mandated under the Kerala VAT Act. The Hon ble High Court held that: The Department had imposed penalty without considering the contention of the Petition .....

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n of Department that the online portal could be seen as an intangible shop was legally flawed because it is well settled that the situs of a sale is wholly irrelevant to a determination of the issue of whether a sale is inter-State sale or not. The D .....

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