banner_ad

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

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.
 

CCI Pro

Comments




CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
27 April 2026
Senior Accountant

Jyoti K agarwal & co

Mumbai

Others

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 05 May 2026
ARTICLED ASSISTANT

JS ADVISORS

New Delhi

CA Inter

View Details
Company
07 May 2026
CA Assistant

amit desai and co

Mumbai

CA Final

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details