Community & General Judgements
Sale of Computer Software off the Shelf ::
CA.Saibaburao Nanduri 07 September 2007 at 00:19
Held by the Court that the computer software sold off the shelf comes under the purview of definition of Goods under section 2(h) of the Andhra Pradesh General Sales Tax.Therefore these can be termed as sale of goods and hence sales tax is leveivable
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Negotiable Instruments Act,1981 :: Liability for dishonour of cheque ::
CA.Saibaburao Nanduri 05 September 2007 at 11:25
Held by Ho"ble court that liability u/s 141 is attracted if the person accused was incharge of and responsible for conduct of the company at the time of the offence. Hence the above mentioned fact has to be established before applying section 141.
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