Distributor Penalized for Profiteering on Printing Cartridges; Must Pass Benefits Regardless of Supplier Actions.
Case-Laws
GST
Profiteering – printing cartridges – The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should have passed on the same benefit to him first – Respondent has profiteered by increasing his base price. Hence he is liable for penalty.
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