Case Law Details
Tata Consultancy Services Vs State of Andhra Pradesh (Supreme Court of India)
In this case Supreme Court examined the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of Section 2(b) of the said Act and consequently exigible to sales tax under the said Act. Clearly, the consideration paid for purchase of goods cannot be considered as ‘royalty’.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
These Appeals are against the Judgment dated 12th December, 1996 of the Andhra Pradesh High Court. The Appeals have been placed before this Bench pursuant to an Order of this Court dated 16th January, 2002.
Briefly stated the facts are as follows :
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