Development of customized software is not works contract and hence not subject to levy of VAT under Karnataka Value Added Tax Act, 2003

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...