B to C or business to consumer refers to transactions that take place between a business firm and the customers. In other words, B to C includes transactions where a business firm sells to consumers, the goods and services fit for final consumption. B to C e-commerce transactions include not only activities such as sale or purchase of goods and services but also marketing activities that can be conducted online, for example, pre-sale activities (such as promoting products through advertisements), pre-sale services (such as providing product information and cash-on-delivery services) and post-sale services (such as customer care services).