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.

110 Views Comment Share Community & General Report

Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

View Judgements

Comments