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    <title>Corporate buyer not a &quot;consumer&quot; under Section 2(1)(d) - commercial software license aimed at profit-making not personal livelihood</title>
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    <description>The SC held that the complainant, a corporate entity, was not a &quot;consumer&quot; under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.</description>
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    <pubDate>Tue, 18 Nov 2025 08:42:58 +0530</pubDate>
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      <title>Corporate buyer not a &quot;consumer&quot; under Section 2(1)(d) - commercial software license aimed at profit-making not personal livelihood</title>
      <link>https://www.taxtmi.com/highlights?id=94252</link>
      <description>The SC held that the complainant, a corporate entity, was not a &quot;consumer&quot; under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.</description>
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