https://www.taxtmi.com/caselaws?id=781549 SC held the appellant, a corporate/commercial entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 for purchasing a software license to automate business processes aimed at reducing costs and maximising profits. The Court applied the Explanation to Section 2(1)(d) distinguishing self-employed individuals from companies and found the purchase was for a commercial purpose. It upheld the State and National Commissions' rulings that the complaint was not maintainable as the transaction fell outside the Act's consumer definition and dismissed the appeal. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781549 SC held the appellant, a corporate/commercial entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 for purchasing a software license to automate business processes aimed at reducing costs and maximising profits. The Court applied the Explanation to Section 2(1)(d) distinguishing self-employed individuals from companies and found the purchase was for a commercial purpose. It upheld the State and National Commissions' rulings that the complaint was not maintainable as the transaction fell outside the Act's consumer definition and dismissed the appeal. Case-Laws Indian Laws Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781549