Where assessee entered into agreement with its clients for development of software and agreed to give up all rights and claims of software to be developed, such contract was not for sale of any software but contract for service simplicitor

HIGH COURT OF KARNATAKA Sasken Communication Technologies Ltd. Vs Joint Commissioner of Commercial Taxes (Appeals) Writ Appeal Nos. 90-113 and 118-129 of 2011 (T-RES) APRIL 15, 2011 JUDGMENT N. Kumar, J – These writ appeals are filed against the order passed by the learned Single Judge declining to entertain the Writ Petitions, which is filed challenging the order passed by the assessing authority on the ground that the petitioner has an alternate and efficacious remedy by way of statutory appeal. 2. The appellant-assessee is a Public Limited Company engaged in the busin...