Citibank, HSBC, Standard Chartered, etc.; transactions
processed by VISA and MasterCard; e-commerce transactions processed for
emerging players such as Flipkart, Myntra ... relevant bank have been considered by the DG. Transactions through e-
commerce portals (such as Flipkart, Myntra, IRCTC, etc.) can be discharged
through a payment
alleged by the plaintiffs that the defendants are
operating an e-commerce website where they are offering counterfeit
products bearing the trademarks and logos ... company trading under the name and style of Digaaz e-Commerce
Pvt. Ltd. and that defendant Nos.1 to 3 are the directors thereof
replace various indirect taxes levied by Central Government and State Governments i.e. Central Excise Duty, Additional Excise Duties, Excise Duty levied under the Medicinal ... Commerce. Consequently Central Sales Tax 1956 for levying Central Sales Tax on sales taking place during the course of Inter-State Trade or Commerce
places reliance on various news articles
exhibiting the growing trend in e-commerce based business models, and the
growth of e-retailing.
18. Learned counsel ... business at a particular place. Prior to the advent of e-commerce over the
internet, and even now, business was and continues to be done
electronic form instead of traditional paper documents and for
facilitating e-commerce and e-governance, the above said Act
came into force. It would ... e-commerce is
growing rapidly in the past few years and
many countries have switched over from
traditional paper based commerce to e-
commerce
Petitioner operates as an e-commerce Marketplace, which
follows a marketplace based model of e ... commerce within the
meaning of Clause (iv) of Press Note 2 issued by the Government of
India, Ministry of Commerce and Industry. It is e
form, through the means of
facsimile, electronic-mail (email), internet, intranet,
e-commerce, m-commerce and/or any other means,
to enable transactions of hiring ... electronic form, through the means of facsimile,
electronic-mail (e- mail), internet, intranet, e-
commerce, m-commerce and/or any other means, to
facilitate transactions
taxed as FTS has referred to OECD Report on e-
commerce titled Tax Treaty Charaterization Issues arising from e-
commerce, wherein the nature ... paid, i.e. allowing the consumer to play the computer game
or consult the troubleshooting database.
42. Many categories of e-commerce transactions similarly
involve
through credit card and use of computers and the internet particularly, e commerce and discussed as under:-
"11. The issue about the territorial jurisdiction ... With the widespread access to personal computers and the internet, e commerce has been growing at a phenomenal pace. Many service providers and retailers taking
which needs consideration.
In the past one and a half decade, E-commerce has emerged as a major source of business. Almost all articles ... online through internet. There is no standard definition for the term E-commerce, as such, it is used to indicate a mode of conducting business
