‘Flipkart’ facilitating sale and purchase of goods through online portals is Not liable for VAT

‘Flipkart’ facilitating sale and purchase of goods through online portals is 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

Flipkart Internet (P.) Ltd. Vs. State of Kerala [(2015) 62 taxmann.com 387 (Kerala)]