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Sale of Computer Software off the shelf

Court :
Supreme Court

Brief :
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.

Citation :
Sale of Computer Software off the Shelf Tata Consultancy Services Vs. State of Andhra Pradesh (2004) 271 ITR 401 (SC)

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.

Rahul Tibrewal
on 15 February 2008
Published in Others
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Budget 2023