Bombay High Court Quashes Local Body Tax Notice Against E-Commerce Marketplace Operator — Marketplace Model Does Not Attract Dealer/Importer Liability Under Pune Municipal Corporation Act, 1949. The court held that an e-commerce platform facilitating sales between independent sellers and buyers is not a 'dealer' or 'importer' under Section 260A of the Pune Municipal Corporation Act, 1949 and Rules 3 and 4 of the Local Body Tax Rules, 2010.
20 Jan 2023The petitioner, M/s. Instakart Services Private Limited, an e-commerce marketplace operator, challenged a show cause notice issued by the Pune Municip...
