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Development of customized software is not works contract and hence not subject to levy of VAT under Karnataka Value Added Tax Act, 2003
Case Law Details
- Case Name
- M/s Sasken Communication Vs. Joint Commissioner, Commercial Taxes & Ors (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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M/s Sasken Communication Vs. Joint Commissioner, Commercial Taxes & Ors (Karnataka High Court)- Writ Appeal No. 90-101/ 2011 – Decided on
The assessee is a company engaged in the development of software and export and providing software services. During the course of verification of the documents submitted by the assessee for the purpose of the Karnataka Value Added Tax Act, 2003, it was found that in addition to export of software, the assessee also rendered services to domestic clients. After setting out the nature of activities carried out by the assessee, it was concluded t...
