Tata Consultancy Services vs State Of Andhra Pradesh

Authority: Supreme Court Date: 2004-11-05 Section: 366(12), 2(h), 2(n), 5 Acts: Andhra Pradesh General Sales-tax Act 1957, Constitution of India Result: Revenue Citation: (2004) 192 CTR (SC) 257 : (2004) 271 ITR 401 (SC) : (2004) 141 TAXMAN 132 (SC) Justices: N. Santosh Hegde, S.N. Variava, B.P. Singh, H.K. Sema & S.B. Sinha, JJ Appeal No: Civil Appeal Nos. 2582 & 2584 to 2586 of 1998
Whether canned software sold by the appellants can be termed as 'goods' and assessable to sales-tax under the Andhra Pradesh General Sales-tax Act, 1957 --- Held Yes

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