Supreme Court · 2001 INSC 139 · Decided 13 March 2001
Tata Consultancy Services v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 2001 INSC 139 · [2001] 2 S.C.R. 359
- Case number
- CIVIL APPEAL No. 2582/1998
- Decided
- 13 March 2001
- Bench
- S. RAJENDRA BABU, R.C. LAHOTI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957: Section 2(h). Goods-Coniputer software-Sales Tax-Levy of-Whether development of customiSed computer sofilvare programmP.sfor a customer do not constitute computer and data .'Jrocessing se11•ices because the tn1e object of software pmgrammes consisting of intangible intellectual pmpei1ywhich are not taxable-In view of the impot1ance of the mailer having global impli­ cations, 1-e,ferred ta a larger Bench. The High Court held that the computer software which were stand­ ardised and marketed for the use of certain
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