Supreme Court · 2004 INSC 643 · Decided 5 November 2004
Tata Consultancy Services v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 2004 INSC 643 · [2004] SUPP. 5 S.C.R. 1040
- Case number
- CIVIL APPEAL No. 2582/1998
- Decided
- 5 November 2004
- Bench
- N. SANTOSH HEGDE, S.N. VARIAVA, B.P. SINGH, H.K. SEMA, S.B. SINHA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(12)
Headnote
Andhra Pradesh Sales Tax Act, 1957-Section 2(h) and (n) and section C 5-Computer Software Packages-If 'goods' and assessable to Sales Tax­ Held: Computer Software is intellectual corporeal property-Once intellectual property is put on to a media, in the form of books or canvas or computer 'goods '-Sale is not of the media which has very little value-Software and the media cannot be split up-Buyer purchases and pays for the intellectual property and not the media- , D Furthermore, software programmes, canned and uncanned are capable of abstraction, consumption and use and which can
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