Sale of Computer Software off the Shelf ::
Last updated: 07 September 2007
Court :
SC
Brief :
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.
Citation :
Tata Consultancy Services Vs. State of Andhra Pradesh
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CA.Saibaburao Nanduri
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