https://www.scconline.com/blog/post/2019/01/29/ker-hc-applicability-of-gst-to-amount-collected-by-vehicle-dealers-acting-as-agents-of-state-from-purchasers-prima-facie-issue-requiring-deeper-adjudication/
Ker HC | Applicability of GST to amount collected by vehicle dealers, acting as agents of State, from purchasers – prima facie issue requiring deeper adjudication