INSTAKART SERVICES PRIVATE LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) The present writ petitions have been filed challenging the levy and collection of entry tax on goods brought by the petitioners to the State of Bihar for individual consumers, who reside in the State of Bihar, and which are transacted using electronic commerce portal (E-commerce).

(2.) The petitioners are Private Limited Company and are engaged in the business of providing logistics and delivery services to various individual buyers, who undertake purchase transactions through technology platform of M/s Flipkart Internet Private Limited ( in short "Flipkart Internet").

(3.) The petitioners are registered as a transporter within the provisions of the Bihar VAT Act, 2005. In furtherance of their business objects, the petitioner of C.W.J.C. No.6155 of 2016 entered into an agreement, dated 01.09.2015, and the petitioner of C.W.J.C. No.6202 of 2016 entered into an agreement, dated 01.01.2013, with M/S Flipkart Internet, Bangalore, for providing logistics services to the individual buyers, who are registered on the website of Flipkart Internet Pvt Ltd, Business model, adopted by the petitioner for Flipkart Internet, is that the online portal, works as an online market place, whereby goods of various sellers, who are registered in the respective States, under the VAT/ Central Sales Tax Act laws, are displayed.