Tata Consultancy Services v. State of Andhra Pradesh
Company LawShort summary
The Supreme Court held that computer software (whether in the form of canned/off-the-shelf software on a medium, or loaded on the buyer's system) constitutes "goods" within the meaning of the Sale of Goods Act and is therefore liable to sales tax. The Court applied a functional test — if the article is capable of being bought, sold, transmitted, and used rep...
The Supreme Court held that computer software (whether in the form of canned/off-the-shelf software on a medium, or loaded on the buyer's system) constitutes "goods" within the meaning of the Sale of Goods Act and is therefore liable to sales tax. The Court applied a functional test — if the article is capable of being bought, sold, transmitted, and used repeatedly, it is goods.
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