No Vat is leviable on E-Commerce website. They are only facilitators to the transaction of sale and not acting as sellers themselves. The actual sellers have discharged their tax dues in full and therefore place of delivery has no relevance because as per Article 286 and Section 3 of CST Act, tax is payable in the state from where sales have occasioned- Held by Kerala High Court in Flipkart Internet Private Limited WPC 5348/2015 pronounced on 26-10-2015