Is Dealer / Distributors are Pure Agent

This query is : Resolved

Vipul Acharya (Querist)
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13 October 2021 We are the manufactures of Mobile accessories, sale across India through Dealer and Distributor Network

Is the Dealer and Distributors can be called our's Pure Agent or not

We sale the goods through Tax Invoice to Dealers and Distributors and also give discount schemes at month end

And if they will be called Pure Agents, will they come under Related Persons.

Kindly share reference rules or circulars

Udaya Chandran

Udaya Chandran (Expert)
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13 October 2021 The dealer/distributors, in your case, are not considered as pure agent. If they supply in their own account neither are they considered as intermediary nor related persons at all.