New Delhi: The Supreme Court on Friday held that software
could be classified as goods for the purpose of levying
sales tax on it.
A
five-judge constitution bench headed by Justice N Santosh
Hegde said software were goods under the Sales Tax Act.
This
judgement was given on petition filed by Tata Consultancy
Services challenging an Andhra Pradesh high court order,
which had also held software to be goods under Sales Tax
Act.
With
this ruling all states in India would be entitled to levy
sales tax on software
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