Sale of Computer Software off the Shelf ::
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
Sale of Computer Software off the Shelf
Tata Consultancy Services Vs. State of Andhra Pradesh
(2004) 271 ITR 401 (SC)
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
Decision: 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.
CA.Saibaburao Nanduri
Published in Community & General
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