Software Development - Works Contract

Court : Karnataka High Court

Brief : : sales tax - works contract - programming and providing computer software - consultancy charges - finding of additional commissioner upon scrutiny of books and invoices and profit and loss account that dealer engaged in application software development in financial accounting, inventory control, sales analysis, purchaser order system and that professional services rendered nothing but software develoment programme - dealer liable to tax - Karnataka Sales Tax Act, Section 5B Sch.VI Entry 22 - Karnataka Sales Tax Rules, 1957, R.6

Citation : [2008] Inventa Software India (Private) Limited Vs Additional Commissioner of Commercial Taxes, Zone-I, Bangalore & Another

Judgment :

Programming and providing computer software like financial accounting, inventory control, sales analysis, purchase order system etc., nothing but software development amounts to works contract and dealer liable to tax

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