https://www.taxtmi.com/caselaws?id=433547 A logistics provider that only delivers goods sold through an e-commerce platform was held outside the definitions of dealer, importer, commission agent, and other agent under the Maharashtra Municipal Corporations Act and Local Body Tax Rules. The provider did not buy or sell goods in the city, did not import goods for its own use, consumption, or sale, and merely acted as a delivery intermediary after online sales were completed between independent buyers and sellers. On those facts, Rules 3 and 7 did not apply, and the activity did not attract local body tax registration or levy. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 03 Feb 2023 06:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433547 A logistics provider that only delivers goods sold through an e-commerce platform was held outside the definitions of dealer, importer, commission agent, and other agent under the Maharashtra Municipal Corporations Act and Local Body Tax Rules. The provider did not buy or sell goods in the city, did not import goods for its own use, consumption, or sale, and merely acted as a delivery intermediary after online sales were completed between independent buyers and sellers. On those facts, Rules 3 and 7 did not apply, and the activity did not attract local body tax registration or levy. Case-Laws VAT and Sales Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433547