Excise duty

Dear Friend,

Judgement of the Supreme Court in the case of  "Tata Consultancy Services" vs. "State of Andhra Pradesh" in this judgement has been declared that : In case of branded software ( canned software) sold off the shelf the software is transferred in a media and is sold as such and the Supreme court has catergocally decided that such cases full withi the defination of goods. In the case of Unbranded / customized software the supplier develops the programmes and generally transfers the programme in media and thereafter it is taken in the cutmer's premises and loaded in their system. Thus, in this cas also the software is incorporated in a media for use. Supreme court has held that computer sofware in a media is goods.

Regards

Vijay Chitte

(M) 9913010954

Hi Vijay,

Thanx for the clear explanation .