Customised and Non-Customised Software are goods
Last updated: 13 October 2008
Court :
Madras High Court
Brief :
Developing and selling unbranded software, the authority for clarification relying on the decision in Tata Consultancy Services Vs State of Andhra Pradehs [1997] 105 STC 421 (AP) clarified that the peritioner was not eligible to issue Form XVII for purcchase of goods to avail of the concessional rate of tax under section 3(5) of the Act since unbranded software was not goods.
The petitioner request for blank 'C' form declarations under rule 10A of the Central Sales Tax (Tamil Nadu) Rules 1957 for purchase of goods for use in preparation of unbranded software was rejected by the respondents.
Citation :
[2008] 17 VST 256 (Mad) Infosys Technologies Limited Vs Special Commissioner and commissioner of Commercial Taxes, Chepauk, Chennai and Another
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Vasanth Kumar J K
Published in VAT
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