M/S. Sasken Communication ... vs The Joint Commissioner Of Commercial ... on 15 April, 2011

[Cites 3, Cited by 5]

Karnataka High Court

M/S. Sasken Communication ... vs The Joint Commissioner Of Commercial ... on 15 April, 2011

Bench: N.Kumar, Ravi Malimath

  

4 IN THE men COIERT or KARNATAKA AT BANGALo_'RE_"j-,T:

E3A'I"EE}.') THIS THE E 5'?" DAY OF AP"E32IL, 28  

EJRESENT   ..

THE Honrsm MR. JUSTICE N,i{2IMAg.V-"--'.   "

AND

THE HONBLE MR.J'U§T:cwEWR'Ai2; 

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MfS,E;3ASKEE\§ C@z§i:\éUN'iCA3"IoN

 - ..f;%:c'}11NQ.:,©Q1Es ::r::;~;----,' "

N0'. 1'39;'2:5k _ i):>1vi11;:.2R RING ROAD.

 f1:am.:'rs.:*~é:;":«.x§=LLQ:'z_r.::'g ;":$'€3G 07:

"£'}§I=3:E'?'_§~?;¢"£;"15§,.E??s§f§'£iff}BY 1:18 _E'v'§ANg'aG1N{3
I§.)I§€:E:C"E'GR;' ::§«:m§:RMAr~s & CEO,
zazmv C.._§«§O,:::Y

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'  vmggiz} ;'3;§EF;€3U'E' 5:3 ygzgsgzs. R..;x.§I3;>&::4:,5,:s,:'%~s';*

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AND :

I. , THIZS JC3lE'\ET CGI\:'I§VII'SSiC)i'\§E§.R
OF' COMMERC'ij'xI. 'I¥'a}'{EiS
(APPEALS}~3
BAN GAL-ORE.

2. '1'I~{E:DE1PU'1"Y CO':ViM1SSl'ONER  -

012' COM.ME'.RCIAL 'mx:«:s 

(AUD1T'~52}, DVO~5, 

AI3.i~1,m*'A COMPLEX, 2M->F1,0_<3R. '
s£«:sHA13R1I>{;RAM, ' ._  " V q   "
BANGALORE M 560 020.   ...RE.SP'GN£)£§_N'TS

{BY SR1 "I{'.K.VEI)A.Z{\?£1ER"i7E-jIY;'&' :.1é1yIfEf.F:3:sUJAi*:~w:2$. AGA}
"Fhe:-$6 Writ Appeals -T.2"r.A'V1*c>.' ..'L_l'%.}'tA,{€:'i7>..!.'\7é£€3C'(iO1'1 4 of the
Kzmzlataka High (hurt: pr2:.y'ir1§_'§ to"  8.Si_d§3 L'l1€ order passed in

the Writ f'e1,§I'.iQ;1~gJ('_1.3 1 1565:: a,.:r;£d -43203.-I, ;gi'32o9 1 /20 1 (NT-QRES}
dated 15/1.2/2.0.10;  ., 2   

\-¥A.NOS 1.Q2~ 1 13;J2'G3;3w  
BE'I'WEP3N: ~. " V

 - ,.VM/S}_4§£AS1A?IE3P€ <:<3éV'\;%1':v*,§--*{;--,?1;x2T':<«":,:>;£'I0:\;I

'EL-C?fNOE;OGE£§S LTEK,

 :3;9;'2Ta; _.DQ1'v'§LUR RING ROAETE,

iagai-Qg::;«:>f:%§:  8?:
{REPE*{jE:?SE1*€".'i §<.<:%:§ :3? {TS M,A?«£¥§{§EFxEG
§3§E«%E$;C'.E'{}E?{»-C*HA§iE%}R£;§N ééz CEQ.

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u 1 1 ' ~ . __ '$59 C§"§ﬁ;?£.E}E€;%Eis%N"E' J , Mazxy.
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(1-33/' SR1 RAGHURAE\#I 8: C1'-{'m~--1A:\:YA 1e:'1<.';f Vi'
,A13v"ocA'1'I«:.5) _  " '

ZQVD;

THE IEEPUTY COMMISSIONER OF 

CO§VIMI})RC_lAI, TAXES 

(AUDIT--52}, DVO-5,  _

f\Bi*iAYA CO;\fIPLP3X, 2"?" I*7'LOOR,"-

SEEZSEIAEERIPURAM, 'V  '   -- " 1:
BANGALORE} W 560 020.    ...RES_PQ?'3I)E1NT

{BY SR1 "£'.K.V1%3DA §\;:1j:2:f14§_Y  55t\2i'ifV;~S'.'sL;JAmA, AGA}

These Writ,._Appeaj.i£;V--.2131?Vfilﬁd L1Vzf1c§Vé;:'.  secttion 4 of the
P{211'nz31'r.a1<;z1 Higfj 'COEiTi'i'. girzzyirlgi t"c>.Vs{:i1.f-.:a_;3id<§:' 1.116 order passed in
tho: Wm 1e><~:1;.m:;m ;s2'c.'258-12';and_:265'm"t:3 26520/201Q(T~R}3S)
dated      

wA.N0;a§.1 :'&§éA12'9/_.?,{3«1 1
BL:*1'w:~:1é:z\s_;" . V "  

M /S.SASKEN -.003/:g\;:E;N_1CA*;'I0r\:
'r§;c1_~;:~s:3L:oG;:s?s.. :;r& h

 - ._:~:r<::. ._1;H3«9,J{2'5, ..:>0:\4;;t5§~:----:42T::xm: Ra!-xi).

'§5;'7':.?'€GzXZ,QARE 9,560 (m

 {'Ea.§t§>RE:::E:N',:£?:§} :3? [TS MANAGING

 
C§~~;'m21v:;-a?\2'  ~::é§::<3w
EQALEEEJ? C.;'a%i€}E}"§'

  S;'{} CE§.£ﬁ§f~E.£}R£1E§j§§\§"i" L; (KEY.
 }':€}E§E",} .5%_E;3/SEE'? 5?; '2'ET;5-'LRS «.,.,5'§7'I3E€Z ' .:'§';T'~£'§

JL;

{B37 $R£ §'€ACvH§§§¥E;'Ui:'i  €E"E'{'E"E--§J1?€§';§ §'§.E{.?
A§}VOCA'FE-S}



AND:

.........._._._........

mp: COMMERCIAL TAX C3?-'I*'ICER
{ENP'ORCEMI:1NT}~'i.I,SOUT}*iZONE$,     
BANGALORE}: ~ 560 020'   A ...-uRESE§O!\§3".)£§§\?TI' 

{BY SR1 'i'.K.VEI)A r~x:f;R"*i<3jY', AC2:.} " 

These Wm. Appeals; ark: é":\1¢£%d 1.,1.f1f3_€I"' .sé'CtiVE2.';§""¢1' bf i;h€:'

Ka:*na§;aka if-'{;igl'1 Court [.);<'ayizag t{";»...jééi 21sidé**;_1'1 é o':1'cie3:j passérci in
the Writ P(:i.'it.i(>:3. NG.333'?'6 _t_o_"3_3387/201O.{j1RE',S} daied
15.12.2010.    .. . 

These Writ: Appeals tzgxraihggg 1>01}=._iE)r-»fp£fé1iminary heamzg
this day. KUMAR J1, de1ivex'€(i:'tl1e.£fé;1_1owi11g:¥

T 118,5-SE3 WEE-..;£;{)}3e2:ibs;'«.aj*'e:' iE1¢éA<A:'1 agﬁairtst, the G1"d€}." passed by

the I<aa'.:_1*m3:ci_Siébrgig'*Ju1:E.gé-.,__d.3c?.1§m;ng;§ 110 c:<n.{,c§r'tain t.hx'~: Writ.

Peiii.i0ms,"1§}§i<:I1':3 i'i§'< :'d_ L?}1;ii:%:*}.1.gi:'1g ﬂue order' passed by the

ElSS€SS3i:1§?;_ a1zzt.h@;'i{.y '{}11, ¥.%Le g;"c>L121d ihai. the §3€i'ii.:%0:m'3.;" E1213 an

"'.:z§¥;r:::*:12it:é~."a.:'2€i »€;*.f§'i(T21C1'.{§L1S z"43::1:?{:1j~,---* 1:339' wag; <}§'si.ai::3'1,oz§.7 appeal.

 V' .'V7i7%1é:: V 22;)p«:aE.ia:3'£;w21:3s€<s&;ee% is :1 }3§§§3§§{T L;?miE'.€c§

-- Ca>m§5'21:2:;* Ae;*:.z3.§.§.22.g_v§€:{i in Lbs: b'm3inr::;:~: 035" :s{>i.":.wza.§'€ <i€*2,=*e§:3;}:m:::1:': am?

" '§;fX";?£;*E.f'§ amiié ;3z°<.w§{§i:"2;;§ ss<';£°t:'aa:a:'<% $e:,%s'°2,=*;"<%a%ss, "§"Ez{:  E5; 2:.

. *__:'é%gi£¥3'ié:ed <§€27:Ee:' zzzéaﬁsé' E316 ;E§2:::*:T1af.22§~:..2: K=*'.aE.L1<:% 5§€E§.§a>c§ 'fax §'a<':"£;



was foxuxd H131: in ac§.d1'i.ioI: $0 eXp01't of s0f.'m2'a1'::* t:1i€?»Vé2s{s.::Sv;3ee

has also rezacimred sse1v'ic€:5 to one IVI /s,'..'A1(?:;1t¢1¥'LL1Cér1t"

'I'c3.cl1:3c>}0gie:5, 2) .M/s.M0i:c>:*a1a 3.} ""'.§'v€.j's.T--§:xa$ ""1:*;.3t.m.1ﬁ1ei';18 b

43M/s.N0kia. Thz-2y aiso mjaticed 1.112%? theTéiSseSs§3 e--.112:.d

into agreamems with the 211::§3"v§: Co.f1'2pana'eésv-V ré§§éi1"c':Vi:ig the'

business ac:tivi1'.i<2:s. Ai'"t<»:1j_ $<»:1t..ir1g;..c;{;i._tfx€_V of £1111: activities
carried out by the   meat. the Compatly
dealt' in h:ig1'1--e:nd»worki.Aai'fl§3f.7éIL1p:i11é§{ %i.,.g;';.1;--i.oz.:s fields and
'thus exectitgdg-_: . ~ TE_71' »'°,'»'VVdé';£;€1O13II}€I1f. activity of
softwan3   A. §?o11i.r21nét: as per Section

4{1)(C} Qf  vé'1«t4%V».'V"~./V-'?.\._;~";: --§}€1' the p1'0VisioI13 0'f"RL1I<: 3{2} of

mm' Rah-:$  2005., 'the _:';m;5'u':~ chazfges @ 25% is allowed as

£3xez1'2js3'i.i{>:t_L V.--"<5:&.i;f'i"(:Vz:'i.i.'<311xtyf\g;éxT £00 fliied by the cieak?:§° reveeﬁed

°i;§3a1¥§"i,h.é--f"exé.;w;2pt€:'d S3193 i'.:,21"r1c>ver inc§uc:¥e$ ésxpori. 3330. Ehr

 €_:{é.:r;;>%Lé'£e;ifi--::;z:' :>§~i[.V;1:< Eia.}:>'iﬁ'i3; {he \§'A'£" 190% are coz:sic'£€;%;'s{i.,

" " tn}

«.1  E25. 3326 Eégizz af {E38 &§§:>{§"Jﬁ'r ii. wasz; §3mp<:»s::zz:%::E is 

"  a,.2§'i<§s23;r S€<::£.i<>z': 39%} <3? §§"~J.f§'E" ,;'k{:i4 iicsz' éhe:  §.:%%:"§€3{§ §:'<';:z1:

£3;'_p§:§§  .'.Z':{}€39 £10 §2°'§:§}s_T{7hg 26328 r§102'3;?i'§3 wise b3.S€<E €311 >::E:€~

2 /-





 

i.r1.fc3rma%iic>n ava1'1ab1€ on 1'€;',(T(}E'd.';-3 by mjeatfing t11E> "m;0:1't'E:11y'

reium.s filed by the assaessee as §E'1{?OI'1"€i{fT. £--'zI"1Ci".. if1C?VO1"fif§1éI.€. Ii '

was also }31'Of.)OS€:',d 1:0 ixrzpose iz1.t:e:'<3s3I and' pe:_L2111y.'"®:;; rVe«;:£f¢;p{.-sf b

  

{ha said notice the asssessee ﬁled £1159'0?éj_é€7*£io1'i$._v 'I'}1:;: E.1'.V;A-;:'k

submitted 31,1191 it is in the  b_ii'.-;:;fz1c%ss"':3i" rerid€:I'i1§g"'V:adf1.x>v'e1r{%'

c§eve§op:11er1.f' service a:r1cI_ have A1;_).é£j:..;1{:c:Q1*di.ﬁgij,<..pz1j§ing service
tax under The AC1, on ifé  of zipplicabiiiiy.
T116 COI}1p21.E3.y ;3ays   "[1'1forma"t,i0n
TectE'a.r1c31oggy    165E105) of Ch2»1pte2r--V of
the AC1",  taxable servie:e in the
1.

1ai':Lu"e. i'I1'_AI.n(A)AVI'ij?ft'¢3V.Ij.f%}'%' 1_'c@'}Vi¥:1_§;I<)g2j}? sc)i'i:x-mare under subwC1aL1se [ZZYX/16*)' (T{ift--i<;_?:Ii _i..11é3 Colrzpemy is p:'m-Gldirlg sen-'iC@S and hAcr-we E21516: .?;:(}"i~:§{*31"£;4'iLT€ 1.9;}; , 11h<«: payrnezm. er levy of V_A'{' an "tbs V§$'&iJ.;11»§K'i.Z,iIi':?{C§V€I' does nei. ariscx 'I"h_<:*.§;' also _p::>1?nI;r:-zd {mt that'. '3'..hV€V':_--.{)bS.§}*'J£1'i.iO"r7E«S,:~' inside in ;"€s;p<?:'f§. 0%' éhrs: a.§._>;r<3em€n1':s; 21:13 i!"1(2?_;Ef'£"€{T:§ V.;i:s'3.?:§.-- 31:53; ézaaw: set «amt, in 81:23 :3z:%;,2::*e G5 z*epE'§;, E,.§t1{-3 :':2i€i:_:re "2}§a~;':=§€;§."£""«»-"'"7A.{?%Z'..;"_='s 'r<%r:e:iere{E {<2 :=:a.c,E"2 9? {hair CE.%::n'§:s ézrzii 33%;} V' "§"é_{;%.2§.2E,<;éé;€ 1:323: E§':é:: e:§.i§'§"9:"e*-;%:";*¥" <:§;m:~:;a::'=5 2:': EM? s=s2:£:§ ag;;j:*€iz%::':s%:':?;,s5. T§"§%jfi":

wf§'§'E{i§:}7 {%<mi.€::"p:ie{§ "£3121: E'}'}€}' pzzézrieie ms: E1":.f{>1"r:1:--;~z:.%:>:': ""'€<:§m{>§0g§j; 2:,/' SE?.I"JiC:€S and the {:1ir:111;S izzwrled 211?: the 1nt€*.Iiec:L.L1:zi--¥ Pr:0p€.r1':'v cleveiogyed ciuring 11116 (7:oL1rse of the pe1'I'(>r:j1*aI1cr:_"xtaf - agree'I3'1ent. Thay have as3un.1eci {he fI§'€.'f'11i'.'.¢i*£'"E3.b:}(3f5VQﬁly 21:5 vafw<")ri«: V for hire. At. I10 paint of time 'i,l'1s: "(M-*11.é~:;-- 13.3 --.:1_1';.}; a':ia:1"r;:.r whatsoever any copynéght or ._a§11},r 0'L1i'<37:f 1'3'gh'i7:V "W0ri{;' Obv-*1'ou$1y $116: asscfsseug <:z1I:1";§31___:V:§j'<::.I.}_. "ﬁ.&{r12i'i:.'ii'--dQesi§ 1'10'; awry Iﬁence f,.h<:1"e 021123101 be 133 §a§00dS- T533' comiended than 1"h<; undrsr this agreeme1"1.1'. u :i*éi'21ied {to 'in{0r:ma1ior1 'I'<~:ch110}og;y smftwzéfg servicés' ~'i"_rie a_Ssess$ee never exams at any point Qf i4imé"L'v.2:r1y '=.1n"fE:I.}it3.r:i.uaf1 Property or inventions or d.is<;:0verié;;.__o r gaew._d€2i€I.(}§'r1:},éIits maria during the C{)'U.FS€'. of H165? pe'r§0r:;1mr1ce <31"dhéz":€Lg2"eV:Et111<3£1f.s. All the §ZEi',€§§£i*,€'.i?.:£1§ Pz'0p<:r'£.:g or "'i:wéz:i:ir)£'é'£s Gr ¥iiS€:U'\;'€E"i€,'S er rmw «:§€ve20_p:me21?:s arzi 'ﬁber exclusive 1§>:*€3pa~.':z° "iééga_:r:m:E:1i.()me:.' an 22.1.} IiiI":1e.s;:. The asgessee has; {:e:3;'§.£;ra;:"%r,a>..€E~ :_:":j:~-:i€:r éhe §?1g'__3;i'{?€31'}€I"ﬁ. {<3 rezéaier &;e:"2?'i{ée3s3 per §;:?1e V'§:;gr:zec,;1§T1:s:§';«}:.%;V_1fr§;.'25-32 {if E,he:% <:z,2s:»i:s:::m'::' zmsji Ezsrzrra diri 333:. Ems,-"£3. ' V"--:im:.:i;.2?:rL:;E1ip :33?" 21:25; .§;<:§'i,aa:*;-::*€: <it>.v:::§:3§§@€i :r:":{§é3r rééér 2-z;§r'<=e:%:"§.:%31"2'E,s:;' 1'h%3;i2" {,'2iiSi;"*f. squareiy faiise wﬁ;.§i1i:': 'éhe cf.:=<*ur:1s'£'.2mc:€s dé:ts3s<:rib€{§ :31 mews"-"'"

Pm't.~{4) of the Cireztular No.17/2098/O7 C0111m§.ssic):3e;' of C0r11.mr31'(:iaI 'i.'axes. '1'he3-T' ha.xr<:;_ 'e><¥,1<r«3. (i':-+93: a ij}':e Circular. 'I'hé:ref0z*e they sought fczsr d:rc;»p§airj1g -93f tlje" {§1f{>c€:e_d§nxg.S.

4. flowever an crcdtlsicigraiityzxf'of'ishe a1£?3'i9?;;$g{i<i II1:}at.e:'ia}", the assessing aw;.ho1'ii;y in 11z:i::':»§ h;3ld that wllether the assassee . ._.:':::i"s;Qf£xv.21§;€§AA Vd ev<31opmen1. Company making i;'l'1ey are mere sezvicre pI'()ViG.€§E.'7S 1%) be undersfooci an the sixfengih client Cenmazzies. The agzeernexnis 'r";'.h<-5' / <:ustome.1's / mai merxamce etc... Iaothing other than the cede writing or i':zLz-ﬁber <fis:Vé1_£>bpz;nfe.1"11'. of the .s0ft.war€. Irrespecitive 01"

the r:'i::;dc ef' pajy'§1"1V'Ei'£}{:._E%,S'éiﬂhlffr' Eumpsumf bas-seci an 13:13:'; h<:zz:1's U"1V§?'/*":;1Li.§'{é>{E:.Qé'i§}§S are {awards the €§fE17€.1O§}'I'I1€§}%Z cf sofiware €"}E'."i:§<:'."~.(§"1;f3?:1'%%".E-1E;§'S5}}€Ei'f33 22, mi$c0:":ce§3i'.i<>§é. in ihia :,::;:":de:'s£,2mdi:1g;j of

-- the C:r{:zL:.E&2:.z" §f:~3§§{i€'d bf; 8'22? C{>£I§EY1.ESS§€§£'1%3:" sf C<}1":'§m€::"<73?2zZ 'E"z«.z:x " '--.{§§§:<1'i.'ET£'£i,§.E3.:'§néE.:§, EE§21:V1;;;§z:1@:'e, "Kass: 592,221.} zmgi ssa.2':}.5e;"£.;i;'z{ta% <>E' . :i':32I$§.{3_;3::1<3:1£ 9? 5.~;<}§'m-'ma? sséiiriez' in me? €o:":'2§3:;m.§,:"s pr€r;"1.iss:s§-:« Q1"

E0 r:}.se*;-=shez'e will end up '{.hro1.1gh the cieiiverzibleez. The obje:(:i§{m.s ﬁled 3.176 frsunci to be general in na1L1}re and they am 2101', 5-;upp<>r1'.€d by 'the pmvisions of the ACE. nor any JL:dg1;;1_e:":t',S to prove crede:'1<:e.. So the ()bj€C1iOI"iS fifeci were z'e§ee:'§;'e'ci;_f¢_.}_z1}}-* expIar1afi.oI1 of 2:eV&:'rs21i 91' Eiu1":1c)vers was c<3nsiC1t_éf'edV per 1'.'i';»:~_ ' backs; of Ei.C?(3{3L1I1LS. 'Ifi1<:t:*<'3§b1'e L1?{"':11ate.1g; "«_t':h'§-'.-E3»-" V.__t,éph.g§1'd jtlje demand zzmd aiso irnposed §1T1I('.I'€'.STl a::...r_} p.i".I"L'c1I.'[._\._,i..".', the said order the p1'e.i'€:1j:i'rc§ a Wr'i1._ 'i3r:£ii.1i<>;§v;be£or€ this (2 0 u 11..

5.» """ }"iC5'?$7€V7é?f "t=l1é':'--..I»é22rne:§"Si:ig1e Judge xvzzss of the View that Whether the'(2§jaf{,17a=ci*i11";1L1:3si:io1'1 is a service cor1b:'act or not and wh:31.1?1e'r if it A1.s"23«..¥{forks r:0r1.'t,;.'ac.t. it is not possible to Cr:;:r1»<:-3, %:<:> 211?}; »ii'c':€é.zf;_§_i§::v Cor1:?i%.,:s;'0'1'§ uzziess eatth ag;'»;:"€@;11e32é b«:}{.x*r§:em '£'.%2€.,MV";}ari'.ies is <t21z'e§fL111;.f €XE3.I1'}§i3€d. N{O1"€:"G"\'(3"I' a sE21i5u..{;<3:'§§ ';;z'§;e--;}€1i;:3.V Es»; prr::ss;ié€:%{§ Eigziifié-3?. aha': impaxgned {}1"C§€3fZ". In

-- f.§.'121E 4"<:é&t%;a% {if i;h.f3: ::s1.21é.'€=:;i*13 he de{.'.§2':1=:;3<§ 12:3 6-.n'€'.eri21é;i': 'ms: §3a7E'§§l ~. f}€,'4;.;':'§;§j(3-E'ESH!2;§.§'E{§ {§ié§§I"3§:':%5é:€3{§ :.E'1:'=, s.~;:;.:m=é: ?ag§§r§a%w%é hf;-»-" §'.h{'-E s:::>3.i.{§ i1§E"{§§?E"

. '{ZE3.€ '::§§A.§§:$$€<;% is 'Bs:§E>:'€ {hm C{:m*£T in ap;}<;~.21"i. 11 RIVAL CONTENTIONS 'f'§':£: I.€'E1fI"i(3d c(:u.z3::3e1 appeariiég f0r; tI'1e.._*':~2é'C$S'ce"t cztontezzdeci 'Lhai the contract in CjLiCS_L§£)1E..i'S a_'c:c>ri{r':::i::'t <S'i'.g;¢;°\!'is;ée ' simpliciim". There E3 no eieanieiai, <3!" séi}€'~'é:3 ihé' {.'.Xf§Ct3'§;":iQIVA1:V'K~£}.f <:(m1',rac:1. between 1:.hc«: peiriiesg _ A21-:sse:~3s<:{?:..v i'E£-iS?'"~v}.3.E;i:(:1 t;I1'e service "Laji in res_peC*£: sf iinhe L1t1€:ier the agreemeni. 'I'hereVf'(;--:£€§", _Q:'1{:e%.;b ._i_s {?{3'V€I'sf3(Zf by the Central I.eg.is1ai.io.r_1, ""&".é§{E:111.sixre power 110 make any laxyj t}:::1*"i§C1 enumerated in {he C()£1{3L1i"1'(3I1f1 no power to enact .2:

law or by the P31"Iia.ra1ent and Eex.-ax tax 'u11c§é:"' "i£. :LVii';%}o1xres sale of goocissv As is Ciear f:mn'1 3'16-3 é,eni'1:~s 0i' t'.heV'agree1::<1e:1i: entered i:1€0 beiweexa. the "',_:s23,1'E:'<25$ 3--.é;.he£*z: is no sale of any gooais 01' deemed 32115:. The ;e':«.;;m;:>Te,;52;;ced--.b;;.. {he £iSSé',SSi}'1§.§ am§1e:"i_i,37 GE} {the bazizznca shes:

V'-E3215 E3i£¢3'€§§E21S€{§ {he :3{>£'é,w21§'e azéd the saié $sf"'{."z-a»-*:»:::"&: :33 {Ca :;.r;n§.é3::::E %:3;%--a:_ ii": f:'XE%{'..u'é'i{3:"'i {)5 %':'hé: €'{3ﬂ.'i'?2".1{?'é,. as 5.35:6. E-18E§€'SS€:'.t';? ~._§;~;:z;j:5:§'§%1"§°£t€i in §€Z'Z°IE":S.% sf i.§":§>. <:%€3'::?z:"::{:"E' :'..E7:::§':'--t 2»: {ié::$:":'1<;':{i s~.=;z2§€., xam§4?1<:1:E: any .:~;:a2§3s€.a1:{:€. '£'h<mg§§ in 'E:h.€-:-: b§.§a§';{?€ s»s§1e<3¥;', {E25 J2 s()E3i.wa1"€: §)L11'Cha.s3e. :'~3h{>w'1L 'L'h€'. said S()f1'.'WEkI'E? is 1.1.s;,ed as .21 {.00} by '§.1.'1t3 2'1SS€SS5€E? in <=,xe<:L1I:.§.:'ig {"116 <_r<311i:ract and nix: semi 1Q<)'is§ are $101, ':.1"21I.'1Sf<i'.I"i'€fd. The agr<3<~:1z'1e:2i' and the 0Ehr3:j'"'1"r;:2i.1<:+1f:i21j:..v{>422 rec:£>1*d clearly sE1<>ws U28 has :"er1d<»:_3?e.d_ s£:;*\?i(:r;--:s 'm. u find a. s:soIuf;.1'on in the p1"0§:aIem (}§'1hij~3 ctxlssiéymégf 2"§:j'ci«._éi=*s2.';va,_btztkyfe the said ss::>1'L1i.io1'1. is foamd, i§2e 21_$sesS'e<: has ggiyé-31A:.i}3' hiég fig;j§11'i," in the C.0p§;'1'igl'1i. 01" the p1"0;3rjc=.f[;=1»=;§,9Ariglat ii1.si.:c--¥: g<3g)«;%s, which may en1e1'g<--3 as 21 t"ir1a1."j:5;:0(11.1(?1. 21'i'i€1:' 1hE::e.I'{.>1.'e .5,-:"eé11 I'2*(::m any mlglc 1.hc»:'e no eie:r1'1er1t of 5:-;a}'<:*bf g{9.g_{d.:s '2vh:i£:E1 2;1.t1'.1"aC1'.s sales tax. 'E'}"1e1'ef(>1'eé 1';e's_u'%)rz1i£.:'~3 §:1ju1i.i 1'I'«1_<§"c)'1f_::§V<}3vr (Eff a1sses.<5;'.:';g 2:mt.horit':y §@\:yi.r1ggis2-11.c>s_ 't'.éz';{_~i.s._eX':121:1:é"--.iV§1{3g21l, orxe wit'ho111';jr..:1"is(1i.(::1,i<):1 and lizzitaie {.0 ':jL'é._:'-;sE:1_ 21Si'de.'» 5?; _ E}-3{=::~ gizéééérzig the kzéz-a.r:":e(§ Gavemm.e'n'£. ;"xdv<>{ita1z;é "'s::,i:;:)Vj;}':):'&I2"i§g; ':,V.?iw:tV*.& i:':;p1:z§g126:{i order c0r1t'er1ciec§ éghai ss<3E%'.wz2_1'c% new I Ejzéiiﬁ. '€:::' ?:p§vVé?:.._;_{5<2:'::§:i:*~;,:~~ 'E'§1<mgZ-_>;h it is i:.T1_1:amg,§§§3ié;% oz" §:1<:<:>:'§}<m:r21:.3, whaﬁg. . V '~:T,'.:§s;i.:j>z'2':E. Eifne-.9 f.:5iis:3@.<s E337 r:?§:'3:s§{3vi1'1if £154; Eab«r2u;;° 3.55 hi} 3:*'<:rd:.s:<::.-2 $28 ' . . 1- ., 5: :'=;:s<.::ﬁ:.%J2?::*::> zzmari {_'ﬂ'i(?ff {Em 63:5} ;_}z"z">{'Eu{.:E. §.:s::Ié. 52:3 2: .e:':> ,,,.y:::;::'_.:'%':'E}::E z:i;'%,{;'<%ctE. 2s_:'1{:§ 1'.r"2;*::::e.:~7-,:§§":::'r€-::.§ tic} {E19 <7msf:<}:1:<?:* £31. ;1:'m}:,::':§s; E0 13 32116 of s0ftwar<;t and t'.here:-flme sakes ism": is at3;.rac:t.e»:1'.'*--. in execL1i.1".n;; the Said cf-o1'1tra<:t: the S<}f1W£i'I'Ef is pLmf:'ii--21se§,d;vii.'-i§"--'.:}z*;; the soﬁwarez which is purchased, thg-:V :§i«:~:x«'eE§3jJii*1<>;1:1'.L211 a¢iAi;z;;EicSV' Lake p1.E1C7€ and Lhaé, Value added. addiltiéoxi iG._th6_:5's<5VI"€{&*:;fé:T is fTL1I1S,{@'fF€d to the (Eu$EOl"'£)€}". 3%, is a W-'Oi':KS CQx1Léf_at:=iI},'whﬁatéih faiis ' under «clause {bj oI"A1"'i,icEe 366 {2L'E':}§;). E1. is aklsscmedfisale which .2u.i'rac:ts 11:16: safes; tam; éif?L(iV"";.]f1€;;f(i'f(§fF3 i:Q'~.(:é1'3e for interference is made 011:1.

8. E'-"1_f.9'1=:'i" éifdreg-2;i:c§.._fa-sE1,s_'a;1c§ riivai C()I1'{€3ntiOI1S. the p(>i'm. Eihe:1.'=3;jiS"5?. I'c§':*ji.;3111*'--.gt{:»=nsid&éir2s{i0n in these appeais is as under:

W!1erV':?':£:_Vr U18 V.C?{'3I?.AI;'.'_4vIIb{'C1"...7";'-ﬁ(')!" d€L?(;'10pTT1€I"£fj cgf <1 sQﬁ;ware> Vgjtiiis zviizhﬁz mz'%5cI1ie;f'Qi"a "works Con.£'raC{"", arid Cz',vf»7j;§ear'z "zifge s0j}{:z'_ ¢£2&r€3 so deveioped vests wiffz Iihe '-<;:i::.2f::é}r?§;é3:j;,2"rr;rr2 dag; arse d05~2S 2'5. c:mo:.mi:' {.0 deerrzed "' ._sa: §}»<3 §Iz;2{ié:.r9V'}'3.z*:T:€ie :3:35;'29_E§§ {E2} (gf zfhe Caz2;<;:€Z:'z.z:':e9r:. Q?" {£155 215:'?

14 IS IT A WORKS CONTRACT

9. G11 bethalf of {he r<;%ve::ue. ii was {.'G33T.{?[1.dé'ff§: :'[}11£ii.';._EL ConsE.i1u'{1'0n Bench 03" the Apex Cozgi in i}.ié"t:~é:$e b'f CONSULTANCY SERVICES vs STATE :33 [2004 Save VOL. 137 PG. 620.1 hag*%W v1.h:a}"' :sja:ii:y§iar€ is .5 goods which is capable of S§ﬁ:)i£1,VVf§(:apabfe Caf a¥:>si;.'acii<)r1, (?.()1}SLiE1'113i'3$fi':«élfiéiI bi? 1'.;"a:1sr:1i1ted.

i.:'z--u1sfe1*red, delivgred, si;Q;ﬂé'd.,V such, in a contmct. for 1'e:;;'1dé:f:: é1g SOf1L--"_rar€B when the soﬁ:war<2 is i'.3'a1';s'f§:r1*éL'1 »i.Q'"£,'Ij1r;3'c:us31.ci};'1é1', ii. a.m<:au.r1t:s to sale of goods and 1§e1l51£: iVo..V§5a!es'i;35§..._

10. Thfl q1.1E3SLi{§1.1 V'VI'i:};,Ch arose for c<}r1side;1'at:E.011 in Tate. C<)11s3'S'::§iaiiL?y Sari-r1'Cs?.s____iS; 'wh€i',her the caim:":ec3i s€sfi.w21z'e said by E»,h}€'--»}i;v21n be termed is be "g0od$" and as such

22.:-:s3éf~:9.:.4:.*SoV£c'% fI_{:..s;V:i=£%:s :21): u§":£i€'.E' 'E,E'1§:% A11 '§E:{:_tA;3@x' C{:u:"{ miied an ihxs }u(§gm:;*:m' sf 'E..hs3 Am€:'é{:a2':

ﬁg': Eééésé ﬁféifﬁﬁ 9? Eééfzﬁwsi S§;5a'§e3:':"z:; £,=:'.m;'E'.eee:f:'. 15$ Efrzisggs:

C0§"p0ra:'§o:'z 33.25 F' 2d 6%???' g'J;W Cir" EEBQZJ whsm ii". W315 Ewéd éhaé.

9. 16

types of rnouabie }:3r{)perr,ies. wfzeiher 14?1.(js<.é .T.' pr::)p<»2rI'ies be tangible or iniangibie. A 5'Cgj?:'u!ci;'éf prcagramme may consist of vari.oz.:.s .~~{?./.1f.1:'§i"r"}.Ci'1'*!..d:'~3<. u,:hz'.c:h enable the computer to ;jéfjbr':7z_ a&d(;7siQ:f'z:rg.:3d ' zask. The Copyrighr in that pTO'§{TC£:F:1'T§'ié mt;-_1_,r"re{n;1i.:7_ ~., wz'.z"h the orz'gz'na£:c:r Qf .a"'hc?__ progrI'.r:zr%1:'ne. 7HB.?:}i{ji,,§h{?,; rr1o13'2e:'1i (.'Opi8S are made d'mui7f'Vrr1arIceVied; "ii.--?§c3(,; (2:r11(:*_<; goods. whicfz. are;_.5t:.sce;;:1rf;E3Ee;§L_:'i(} ':aa£es Ever:

ini£3iie3Ci.u.ai f3TO1K){?vT'1i?:)!,':~"QI1(:.'fL'§ to :1 media, whether 2': in I} }€3_yft);f7?:' béjoks' Ecamsas {£11 case Qf Jgacgﬁifrlg ]::"£}I':.('?é.fT?p'Z,ii€f'?'T:"'{"li$$?$ or casserres, and I12ari<e1£ék_i..';:v0z;Id L%e_c(;.me "gQr9ds We see no (1 §ﬂ?2re;:1cé». I:u:§iu2ee:?n=a 8LaE:>A a §:Q]1LL:are p1'ogrc1n'1m.e cgh. am Ci? d'lL'§(;'fTOIIl a sale Q/' music on a ctzssetée/CI) "arfA '=a "'£~t{:LZe3_ Qf a film on a video cass2:'1ie~,? CI}: °Iz 1 »'eTV}.1ta':'.'--.S££(?1T'?, cases. {he z'nI.eIle2<:I'uai , ;9.r0per£§; ffccis I3eér2 z'm*:orperaI'ed on 51 media f<:.rr ._':""'ipz;:f;;c;ses Q;""{'r{i;'2:~gj'7er. Sczie is no!' jzzsz. Qj"i"?1e rrwciicz _V z.;%.{'2.i{t%':'«?:g§,Iviiseif has U-erg; Ziziie :4:aZue. '}"?2.e S()fIi.U{ZE!'€~? ;§;z:'z:f§*f::§:e V%;";;3¢';r£i<:: zzfamfzoi. be $pEz'{T {if}. Whaz" i}'*ze> b::.§;{3z° A g,9z4i.;°::§2.{:;§:<§S ztmci §}{i§;Sj'\{)E"' is :35}: 5&6 cfisc Qf $'"§'ze CD5 .aTs.s":T._s'2 {E252 (76:36 Qf g3a:z'2'2:f.z'z'2g;=; 0:" §;2<;~0§cs; Q2' m.:.gs€:7 9:"

* jE"§.:%::~.;f Uzi-4% ?;§.:.5,;g;?r §;?§..€.§"{7§E€$;'_§§?E.§; §:?'2a:'= i.::§"¢>EEc:::'€,z.::Tz§ .g%2r<>§;s:;'E,§_; {'2i?'E{§ ms}: Em? ;"}"E.s~1?{§.i€i' alga {he ;;;;;:&:2' GI"

£?{ZSS{2§l'5i€f 02' a§z1'.~;{: 9!" Cf} 'E"E2a,u:;: 5:: irc:n:'~;t2,c?£:l:3:2 safe :33"

.17 cornpuier :;Q}'1ru2a.re is Ciearlg; or sale Qf "gc;€':d5 wir'.hz'n Izfze mer:1m'I1g qj" {Em {'sserr1'1s as (IQ,/\I'I'2(_;_';f.-. {.n. 'z"?«1%-f'* said AC1. 'I'he Izarm "all n'z.aI.c2rz'a£s, ar£--ic:1:é'-:--:_ 'c'm}:i.. Commodi " inciudias bciih. '" ' Eqriggfb-ie. _ " '5_z.:'2§Z"' ' ir1I"'angibIe3,/imsarpesyreal pr0;Je>r£;j«&u:}:xié:f'zJ is Ca1;§a.E:'£.c'{ <;>','_" ".

a.bst.'racz"i<)n, C(msz.m'2p1.io:i Lagnd, 1.1.35 {and 12:}?'i'zi:%ia:.._;:z:;n} be i:ransrm'.Z:'(,ed. Irar1.sjf'c>frc;c2;,~ cieliziereeki.' sfarecl. eta. .'["i::r: sqjiwaz '6' VL_f3-r()§j:'czr7'"zz1'2<;?sVhazéza all H1636?(1.i'lI'i}3i£.11'C?S." ' ' 'V a V ' "In. so far , ﬂié "d§.5§\li;?CT§fQf?.".vu};?E?Z.i.£,.'€?63I"E :1 brcu'1ci.€c1;"ciférji -.:T1r'1,I3i'_czr1:1c'd. sEgf:'f.'Lt::§:rc*...i:: C?(}I'1{1?€I"IIe?C§,, fl tzgps fgiélcin_in'E;:'(;?:Jj_2 c:L1_$fs3s';*.i._?i{% :§g2f}f:.,--Jare is (?Clp€1i3l.E? Q1' laefrjzg 'x:7.b':;I?;ﬁr§{.'{:cecL_4".:?Qf'a.s"tmiiegi,kznci used. In. bo{:h cases _1.i'A1A'<:5',s:r;,jﬂ'z',1V::.>.Vr1re: _c§?x2j;_ Eye _1z"a.nsm.i1.1.e>d, f.)"CU"t;'>:f§?}"I'C?(17.' CZ(}'l:{z_>c'r.e(§3. . gﬁtzsst-esseciz', E-,'l{?., Thus. 8363!'? uI1!32"E2.=.::cie-id so/'1:i:,7cir.e,.7'1.1211611 it is marke1ied;'s0ld. §7"2a§,; be goQ€2f$, We, however, are not dealing °u.vé.ih "this aéfiéct and express no crpinion =.;.i:A11*3r*':2r;3'2i2 V 'because in case of unbrandeoi ,.4.%so1f:;;;;,w~'e;;_;;""ether questicms like Sims or caﬁfr, of safe and/er whether the centract i;~;_a}'1-service contrast may arise E I/. ' 18 1}; §"r<)1'1:": 111:-[2 2-1f'{n'essaiCi j11cEg:11m'1t'. ii' i::~: clear 1E1.a't: a. softwaws '"§;"0<)ci.:ea" as cieﬁxlecl LlE}d{"E' :*x:'ii.<.71.e 366[:IV2;1_'<3§' the CGI1SU'['.U.{iC}.11 of Inciéa amt} 'é4her<»:I:'0x*e, t.he:'e is r1o tii':s«}.:: ;'.zi(:§ i1}_:)»:)'ut. the said legal" p0s:it:i0t1. B221'; the C§L.1€'.S1'.i(}§"1 I'<_:>r_.(j{3';r1§sic1§%';*e1t.fzon" in {E16362 Cases w'E'}ei_§2e1* ac (.'.OI'1LI'a{3'{, t:1":é1:.«-Vi':~:_ ::§::A1f£.:?._i"€c1x.j1ii.Q_£31' ' dc%\;*e10pir1g_g§ :3. s<>ft':wa1'<%_. is it. a_se1.'v'ic%€... «;io:1%;:rz?z(:1._b..%A;:j :1. '.{':(}}'§'1[\",!1.(3»f:':H,'*.';'?. {§GI.1iF€1{?i 1'r'1.c1L1d1'.1'1.g service anti "of good;~;.,_

12. The fxpex C'e1:i*';'. 21:'.'7..eI* :.h{§j{i.V_i;1g '«that. ex:-'€11 Lmb1'ande::€ software when it is r11211'1<¢t_é'Li.[ I1";*'é"iy ;g1{{3GdS, rnacjie it very clear t11e:1:',"~in_ Vﬁae 2ife;3';*es"'a.jd'- de:£ti§<§i(J'r"i, they are not dealing M1,}:

this 21sj_3eC'1: a1:1cfi éXprt:sS::d ":30 opinioza bezéause in case of 1,1nbrar1ded'>,sOF{Wa.fe ._"iv33ét',}1€r the corxtractt is a sen-'ice {?.C}§'}f;';'§?g€?'1"xC"? "<t01"it:'a{:,_1;'___g}i' saie is also i:woive<§"Z may arisee That '§S:f}3'€(7iS{3iF:§ t§f3éi'q'ues;i.i.0r1 that has {,0 be défftidﬁd in tizesté Cases, '.f'E'.:€";'<:3:f:'0:*é%,' .'£.L§?.§*, 7:{~;V£:¥.1?d j's_:sc':gg§'ne'z1'£ de :'2::>¥;' ('.{}17§§{", in :':?:::=. 1-VE§};" :31" (Eli:-3 . Ceuréi ;g<}'i:'1g;§.'§:;:,0 '£116: sax} qw3=::~*sii{)1L 2155 {.226 Sz.:pz.°<3.-22m» C<2:»_.2§'i[ Ems; ,m;:i:}s:;<;g}:z°€é9s~;5::€r{§ 21'm=%1';" <}pima:': {:11 {E26 E-?»2":§{"§ Esasme. 'E"%;.£%1"<3f<3z'é;: tbs:

5.

. iieléii' 23% <:$p{:.¥*;m

13. En aréer to 3'us3£ify the i{T1pOS"iEiO1"1 of va1L1«&' this I"€'~.--'€11Ll€ (:<mt.er1ds that it is 21 c0m.p<3si"ie (:<).:.j1'tmr:1:,Vw{}:¥ks§ c:o11t:r2£c:§. is an e1e.m.eni. of S€_I1»'Ai~C.fi 'anti {ré1i'i:§1%:r" 2";f__;gjj(J<3:§s, ' (:0r1sec;u.ently 21 deerned sake.

14. The Word 'works cor1t%'a.;§i*.has b€s:::3' "dei'1".r1év=;i uncier the Ka:"'1121ta}.;a Value Addeci *3"~z1x A(:1.V;"2.(}(jf§ "Works corzirqgrfg' -' for Carming _c.1:r,:z:1, '}'--?r_3r pa;jjr:ier1l or 0£:I'2er u<:1luai_3i.r3 '--.¢;o:i$:.cjVeer(2;:iQ}1,._ E113 E}atiidfI{§i, conse'i'ru.cI,ion, TTICl??lé:i~«71V£'1'i;£f'V<éi:.' ﬁigbficaéiorl, erection. i{'ié'é%'il£CtE:ii§}r;. fzZ':1§:f;z'}":,-gjy'tjzgwfi; imﬁféﬁement, modgficaiion. répair: (3%: of any nlouable or z'rn1n.@r.;a}:rie f§r0}5e? rI.j.,I, 'ﬁle rev'c--:zé%;é€2 grezziandg, wsrks comracti, §Z'EC1'L{d€S an .;:g;5;:[email protected]:§f':'{:V_ETC»? *;.mj_.3r<3ve:115:111:. En m'.her wc>ms, "{.h%:§E' (tags: 18, {ha asSa':._SSeeV.Ez21s%s'*_pi:raé}2.2;:e;€C§ 5sGf£,wz2r:'~: {mi}: {E353 zzzarket '"Ef'§1@r3 {E162 ﬂssaid 9€}§7tx%§%g1:"<é is impmverci by :'ene:%m"ir1g s€:rvi<::e ;:<t<3<}rd:{z1_;§ ti} V"~§5§.f3s'f3{§§§i_<Tﬂ'{EGEE. 244:; EEE€;'i€°{ ﬂag? §"z'i',{;}_,E§§'«ii%E":'"§s'E*§'.1;'i,f-.?5» :3?' ?;'.h.& at:§i€:=.':'":?;.. '"E"h:'=.:'2 "€'§'§£ff SQ§i:war€: 550 develaged is; €:nf:b€<<:§d.f:d £2: {ha ssafiware RE-'§"i}{{TE'1 35; on s *5'.;rfegt'5ira.i.i02iS'; A ____ __app§ie;:aI::ion.s»:

212?} 22 SASKIEIV COMMUNICATION TECHNOLOG-IE5? i' = .. 5 ~ _ LIMJTEI) "I. I . I)s:jj'irail"i£ms JOCK JCXXXLTC XXXXX {I9} "I)e1,velop£'>d Scﬂware s3za£i"'1:31.95§ri'*ar"z;j'::c§]E:;,;:are; A T rnodg/Zcaiiozls or 8f1htSLfI:fV€3;*7i'}C"F13fIS" az_,::a" or ;ié'nf;.:a<{':f.;;e works Q1" SQ/'tlware and ds:>r;ii;:rzer'1i:ai'iG:1'}:i<fueE&;:ped as pas?' of Serz2ice.s:,. p;irsVzVzam 'z.r: V'a__Woric« Ordet by the Vendor or ifs ag<.>r;tsA c;md%{_S;ub'¥é§::";ffc;(:tT<>rs. {C} "f?'lff€ZEEfC':f:IE.£Q.5 I?rE>j§ér é71c:}§%i the legal rights, iré._%:£Laé2i%1:; i;i"i:eZl::e(_'}Vi.a1aEV rights. moral righ:'s: or_: ' <;gf7.* 'f'{}{'n?'is Qf prOi'.€Cf.'iOI'2. SIi§D"S'iE}-!'I:;£1'§f;> izI«VJf};;z';%z3r'i.:s&§"Copijfighfé. trade secrets and III:€;d8.?!'1aF3{;§;w':'§.!'%i{17§é d%é3S; se>rL>iCe marks, designs, l0g{)s__ éitnci 'oV:_}ier" "£rf¢iéI_Leét:i.2.za£ property rights urzder the Eaibzr < 3;"vIzé.<iia7'v.oz9 $113.; c)z';h.er"jur{sd.icI.ion and all for regisf'ra{.io:2.?

A ' :"e%1.é;.::gzi3, ex':'erz3i0n.s, cor1{;zTn.ua:;'{>rs, r:£iz)i€:'.{»3z"2.<is5 re- 'egxcémi:';:z.€.{.r):?z~s 0:" missz.zes <2: eqm'.z,x;:Ee?r2§ Qfzmgg Qf" £1316 jE;:'eg{):.:'fg;s;':

xix: >08 :<2=:xx };:2:x:,x:

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23 :'vf'<.)f'<)mZ£I p2ir5;z.z(.m,:. I20 i.."1i.s: Agr<:aez'n€I'2.z. and. {he Work Oi'C1(.'!';'>2 U} Sir.:zz'¢%rnc:>n.i Qf Wcmlc simll I'nc>w'z. a (iC.}(.f'E,?Z'Ii'E£§§'1I. f'z.vhI<'7h ?'I1CE_i} be c>s1I"fI.'{.ed '"'SI<'zzer7'2enI' Qf V§--*}'6?'Y"}C7':"x"§§?"' "S<,.*<');:x2 Q1' W<3r'f~c" or (lie fZ7C€'} z:fm_.i'~}'»za.3 f;>ez¢.'m ;jfeg:i£';:'c§'tZ.

2);; M(}I(3r'(>I.(:a. and :I't1.:I"u.aI.{_i; {1ggz'e-,*e§§' '€12. V 23912.5.'-c.'(.?:'2 {fie-2 Pc.2r{.z'.es_. in ?'t2'fCi,f§.<i)?'1"w.l'I{,') (1,7--%s;';~c%'<:§}'icr7 :"<:?qui:'eez71e%nz. €£?'l.d }'ﬁf"{}1,!Zti3(3«TE.I;§') ri'ic:«._ 123;2jd§):: -- ?:f'i'(iiS {'Ie»?::<.?:'fE'}c*s; (he S<-,=>7'1Iz'_(:e?s r'c?(;:_{.{;:é.*t:I_pu_jfsI.:cz.1éi'«?':(;:_§z '§f§}k.>I'I< C)r(1cr. 717 2c f5?.C1Vf.%:f.I.f'I£--?i1{ qff 'i«€{{>2f§§"«may :m:'l:.1.c10, (14z'r2<.>ngr OI.I'2{??"S. 1'ﬁzz}ft){i().i.L>i;"2.§;V."L: x z f3;:2c;>cr§f%'c:(2.I z'c4;>_:'A2V;~., ..'r,7e;»'z'z:&j~Ig~;=r.:.:.z;;ises imp: ;s-c.~;-':.z;»duIggy}-o;n_ :1-».ro'1'(,>Ro,L,A for <;*(lg.:':'f1'-r'z'zi{e*s{t3.4{é:e?.,u'M 'V ' h 1559 I? 5-3E'.?'\Ife?~(i Et»:c*Vi'Er.>:4s"éi,:)?'r..:%5§'-- é . »$£?}'te%(i1dr;f;.fE>;' 'é%f1£*i'{'-mﬂe%Si{m€ a"EX?E_iI}sﬁ?3f{II§)5.£;?_i;¥'€Ji"F'2."{§?.£? Va;>z'zcZ<}:'f9r {sash 3'?Ii§£3SI<.3?'is2 W _Vf{'a1fS}<f}2£.'z"C§(}'* __r<:>c;uz'.n:-302' jbr ::E.ez,:eZ<)prz'2en.: '_;'7<}r each m'2'.'Ec-}':%; 5,02 V V £?:>z;-2;s'}_:}£.§.§éAz" zsggsfg-_ez':'2s, .'§(§;§§°E,{?{2?"{?. z"':>(;§.s; ?'°€{§L£f3'€'C§. :4:/'%z'.£:'?':.

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~ 2%, 2":.;; 5;? fwr s--:;;,2g.>«:_?§jEg:> z::{2:':ci£.'{"£.{;z2. The u;-(Jrd 'delivera,bles' uncier this .Agreemem. sh.a.L'.'--.._ rrzean alt outputs generated as per this S:4c;{.e:z:e':*zV§i'««.'_ '~ of Work.

{Q} "SQf}f11;0.re" shall mane SQfV!'IL3f1fvé:"~~.Vv _ d{)C'1£TI1€H['{1Il'iOf? developed by z:':é"'v'e«:2qzg;;7 1mde'r_leh,;e"~7 Agreemen ti.

2,, Scope Q1" Agreerrlenf, ' " --

{a_) This Agreement ;j_'er'f'h. t.?ié~. e{3r1'2ra;e¥{:1:aE {i£3?'fIL'3fC*F' Services ffo..V_I9e p.;*[(51;:'-I'.'C{.s'..v'.!(:'1 I',V5e';T\/Io{;or<)'I:i' {he Vendw; Services the Vendor in accorciance I,£v2?'.v!i-?Ev.._ }VO:<k_ "i§;su.eci. by Moiorolag CLf1f;"{. VS't,'a1ee1rr1e'rI Q} ~a{£(ici'zec1 i.heret.o. {D} 1 :'(fU'6'«,: Q£§I"Ln?_I'(ZUy accepfzed services. _fi.:}*zc:'fc2r1é, or {asks in the sqjmaare serui'Vee.$ »1irI( >1.a.,:_..s;'A:1fy", '«.:ELL?}1iCf1 are noi" speciﬁcally éiesgtrfbed' Aizfva W:c«z'!<: Order or S:'aI,emem', Q!" Wark:

« :'::'7.1<i£' {ire jbr proper pe2jf%3z**mar2_.ee and 3 " Qf: {he Ser:2£ee>s wider such Work Order 0:' '£¥'€2rf<:§ am? are are :n§"aeremi par: of, sf)?"

0. ..__"%2::%<;es:5c::'§;_; ;<;::b~pc:r:" incriazdea' mz'z";"2.:'.n :~::.:eh zfien sage}: gensécresﬁ 'f"zs,n{:£.'€{>:'zse I 'z'esg:2:m.3i.§3§§i.§::e$ {§.?'"é£"§ §.{€Si€5§ Siwzii fie €€ee>:?Ee-jzf £0 Eiée ' {:?'z§;2Eie€E 2:23; a2"2s:i :".m*.:§:;.:ded :.:::€.§1in {fie eats;/2e {ff She Semz'.-:tes is} {fie szzme e:<§:e::I" ezzzci in {he sgmze E. 25 manner as if specg'j"icé»:1Ily d.€SCI"ib¢:'?d in such V»i1;~:Z;.£'~. * Orcier Q1' Szcz{.e;>meru' Qf Work.

(C) 'Fh.e3 V<=3n.d(3r Luill ;Jr{>aJi(i+;jm U16 "

Motorola as czgreed, in the (1.11:-1:r)Ii<:¢b:£éjl'eﬁ:V ¥}'E{<)f'} c X and Ihef S{C1I':<m'zer'1.I" Qj" 'Work {;f::ia_{tf'c*;fcz1 l,I'ae.r;;Zc); KI Ven.c1.(>I' wiif ;')er;fk)rI'zI the Lii-_ef'1'x,a.{c?e>s fé3:;1,zes{eLbiV i2'a«:.__é'caa:!:2 Work fﬁrcfer in (zc:c?<)rcic1§L§c:¢ Lpfifz ' .'j?C{fﬁT}r?71i;§g.I'¥CE? n'zcc:z:sn.rca<; <:z.:3Ic)I:iZIKi§g; Va};-ggé i"h.e V Vé%}Ici.{3z"

an.ci,f{:)r (mg; ..s'e:'z.2z'(}é:? TE'cz..~fe_¥_;:":'» ¢1§}rs.%e3§Z.VV E}6i'{T.{.?£3'€7'E z':f'"z.<:= {5'(1.r"Zie$. IL.'-I1£':.'I'1 ?'?'1(1y-"'[¥'{<fTH.id€'"171$i"}'2{)d.C?1€}Q'ifi'S Sl£.(.'»"? as 1'a€c;es r:3j?"_g:3£'%j €.i.:rti:ib_r1. iqf" Z.ifi'e?;;V "--%_jf..c:<2(ic>s. _fi.1m:I.i()rr'1 pc>:'.1'2{::e'::L ' (')1-2:-;i':fi§2'g'a' 33:32zjifk§'*r::j2tzz'I_(>£:. V€,.u.~::.i.QzI1<=:r sal'1'sjfc1(.*i.ioI2.. I3C"?;*5?5'¥9V?i-'55%?-§€.* €€'é3%Q:?a(?I's ozifzer I'I'i.£'f.F'f(?S or rrig;('E1061:T'>.€.<T)§;L€fS-. U V é :3 , L 'f$'g:.s;;><2:'2:-;if) 2Ii! 1; Vernier-

" . ,*>«;,'»;X2<:=: .*«:_?m9j%;;'<_,\<_'.§;:\:.w<,">; V' " {(32W12§>'«.i?':rr.2_(§z}:' usiif »e.=I'2§3z.£.:'e f.}":.{zI adeqz.:a2'e 2"zz.z.rz'zber 53;"

jifzx 52.326? E225":-?z'm:?€. aim':rm;7{2':_:€{§;; is A ?'§"i§"£.:..§--":?_ 'I{£.E.'?':TEiE{>i§f}°{é:' 50 i'.§'za5 ;Wa'}Z{.}?'{}é§(»i _if}?'{§ff.f'i'fT§ §a,>w'2'z{s5;_} £23. :=.i:.§:?"ii-»"{?:25i<'>z""$ ,?2:":3:2'zis:;a%s;x $12.52'. 2'32. 5;.<?<r<>r<§.:zr'2c:°a£-? z::£¥"'E2 {%':s,> * 4_ :2(>:';'2'::_~.; €é§;z":;-x;rc4§ 3:2:-»'i:..:.%<,>s;7.:'2 £329 Pa.;*§"z's:s( H }=(I2'§'«;Z'*4.'f~." }C}C.7{.71'J'«.' ,-'*("}€}C;7%C;'€C 26 {I7 Ifexpress{y provided in (1 Szaferrzenij Q17 'Wc;ri~:_. the Vendor shcuii provide._ at as expense, ali Qf _/2:1CiliI:1'es, pez"sonns3I, equfprnseni, sqfiware, seI"vi_C'és_""'.V and other resources necessary (:0 provide Services, including all basic systems (Fq.grEi--:;:aré;' _ sqfiuaare ,1 n.e2'.'worZcz'r1g ergt1.ip:nef'ra'i:}?' 'ce.r1.:7'.:2C{iui.I:;}; '.;erl<j}' = 7 reiémmzd for cleveloprrzerzi: (21%: a:=,?.1J * 9S0fZ7Li§:?7-37$' br°"--~ pezjforrnance Of any V.s'£3¢.7"vicés..V. 'i'<2que;s'f.égi by Moiorola. M O?' 'OROLA and Verldcz'. _f;iag.'.idé}.;tzj in detail. {he hardugare, sQ,i'{;:_~9;.cire'£ar;d ir"g[H:23I,n1.cf1Lre requiremen£;s forv applicable Work Order and/or The Vendor s.h_r:{1Al' not i§:j1ple'rT;er1.(; A::n°t_g;_ aciiszi or decision r¢ss§.LrCes HﬁICl,1.'I' would have an . m. . Fm: Services {:TncEuding, without lir71ii£f'¢z'.;:c>%':._ VcV'VI'z;Cz'fz;:/"':.(s3;~";. eqm'pmen.2":, sqflware and ; s§;.s£'.err1s AA ":sorgf'£gz.:ra£'iazzs), sczrsice 192265 .':sp;:*r:§;'écaiio:is,V"Zfié amomﬁzs payabie is the Vanda?"

V' " ;.::'z§2erfv'<:2:3i"i5.._E/Vork Order or c>2'h.e:' Moz'.c::r:}ia Costs and "O'.___Ag.$;j;;;§é';fa.ses:;":é;:£.fwazzs .E%f<;§'m'0E{z*s §}§'i€)'?' u?i'iZ€1{:'E'E. csrzsemi, a,::;?'zt:;7s'Tz.i§2{§:2s;62z':.§: may be wiihfzeiff {:2 E'vfc::f'<>m§aJs safe V £ﬁS€IZT€{f{}?'2.

. , x}<;%:v<,'«; }{}(L'*af/'*~f}C}.'R;'§(}<S¥{ =12. 'ii7sr}: Orders 27' 22*} No Services shah? be performed .MO'TOROLA by zlhe Vencior by L?ifift£€3 V agreemeni, aione. Service must: be re€g;.iesz:edf' 'M hereunder through issuance Q]'__a...u_c_1lid WVc§'r'i%:" €)?'dér. together wzfrh a SI'atemenI' Qf'=__Work&.A L fﬁaéﬁfy 'Wt}::¥c».%LA_ .' Order will give a r<;5]'eremfe to 'Q\£ROIAb'VQQf:i;rc1cf «' number assigruad to EH23: ""AVgreéi13e_r1iT» _Vcin£fI. include {he following fI"gf4(x)"I"I?}LCi..ffiOfI. . AT 'I V a} The date Qf L' ' ..

b} The work ordéf §i:m'1b<jﬁ7r;:' V .

C) SIfaIemg>I1{ " :;5;i)€:'Cl:f'iCCIl,iOi'I d} :<eq11,irec3., who and V """ H be }3.%5§iz:*ed " manager.

j) 'a}"fte iir?1i.i: for t:'3"u:> Work Orden if aVn.;-,1.' A and _ Artgg éépe*c'iaV§ :'r2m1s and e:r0nd2'.{i0ns: agreed 'Zi'f'.§'(}!f'1. by Eh': gmriies wzlih respect. is fhe W<)r§c A 4' .'ﬁ?'£.fI§';4i:<z Ififfl :'.Z{2_} %3L£s§32e5:s§ 55.52565 ($3.6? §',E*:.e %="e.V%é::§.<}r's= ;1<:{fei;3:: £3? 5: :'2r::;§::,aZ£;.,; agr°g<'<;>z'£ W<}r§~::i §r'::2§:'.e'z°.;

:§.?3.::% Vs:rT2{2f@;" :»;}'2a§E {i{?{?z<;'_§}§. 2:2? rs§g'ae<:r:" 573:5 §»i»*"'02'§£ :;;"::2Ee:° in w:°iE'.:°.2":§j and if agfategazeeéi n:»:t'am'z a. Eegibée 50$; {Qf zfw 29 £?€)Il€iiii(}I'1.S Qf this A§;reemen.{,. This Agreement' Q.:.:dr._ €€1(f}'1 Work Order and the reIez.:an.£' SZaI.emer£';.'_'Qf_L' , A' W(>rIc shall be irzterprezred as (1 single agree;*?1__er2.{:e' ' thcu. all Q)' the prouisicms are g{.pe.n__as ~f':1fI"e;'}';e{::e d;e _' possibie. In the ezsent Qf" a é:Qr;jl:fc:I' Agreemem and any Worfc Ordezf lorj Siraiemeizvze Work 0.I'2',c1ef1ed. ihereie, (jj"'p;fejie_rfengreaefiall be:{1} this Agreemenl, {2} I;?'{e«.E:/i/Lixruk Ofdef {$71.11; earzly in resPe(:I:' QT ihe SerpicesV'He;:ic{'iegienlmerablee Lieder such. Work Order}, a{3)_e.'the..$¥:q{ier%rieff£z;Le]?Work (but only in r-especi. Qj:f.~i,?':.e ::Ser12;c:eS ..C;r2_g§~- L/deliverables spec;/'iedsifif;::;}C}1 §E3ia.f"e:"i'ierﬁ1 and (4) curly other zhfs Agreemenir.

I If: voices' §??q.§;::1';e':'1:;A .2 6, {"35 for the Sen:ie:'es. MOTORCELA ;s§':.c_;E§ peg;-.'§fei'1eier '{f":ejees sfjecgfied in {he reievamf, V .":W>g;7k O.rd.er'e£fi{§.'/"23? Siaieznerui Qf Work, i.:"er1do:*, in ..V{?e;';ﬁe§:éi<}':2.__ z.:..*»z'z',?1 She Services {:9 be pe:j;'E:~rmed may z':"teu_z' imveé expenses a:. me A <§;'";",£{)3"Q}%O§,:<'§. Ali 2'zea<:eeearg;. rec:s::«r'zabZe s:*rfe§:;. {zc:f:z.:{:E §,:'":tz,z;:e€ eX;2ens;e:«; :33? ¥em:§<':»:* §ZZ{?§€.§"7'é?€§ j§:_::° ' ' _s;zz${§§"z :.m:,*eE sfzgzif be refm.%z,z.r§;eci Erie: ﬁ»f£}?'{}§€GL5L

-*'prov:'{Ee{f. zfzaf. Vender §'Z.(,E1~3' (}b£(:.z'z'ze:?Z 3/{G'§'§}I{QI_£i'S x if I3 1 IL-3:':§;:'2":.czz":e 'I'eér;rfzpa.:'E{. CZ'? Rczmarz §\iag{1r, I:3a.:'1gal(;re>}7"*- 5 60 Q §.-33.

163.3 5-')?'I'(?i?I~(j"_f'{T}?' firm? and m(,2I.<3ric1is pr(.g;'ecI1.*%__ ' bé?fi}C£'d ai Ci ra.{(-3 3e::__f{)r{§'i in Anne)mrc_ ..A,_'1~=?g3r%..:I.1Ofr' agrees no! £0 :'r1c7r<3as<3 the ;)r2"gi*é2"fc)1'4£:'z.:.:£:IzJe.r7(ét)vri;.?1s'= 7 _f?"<3m IP16' €Iffe<:?z"i.:,~.e d.a1:e Of {.hf_<.; 'rm:-£e::~;:;~ I5'c'zr'f2'c.~'~_: czgre.r3 Io FBI/'T',£';?I..l,.? p'r2'-f_:__es or1W_cV_2:r'i (11I'EI'1'E':£V("V%."3;"§Q,_éiS and {.0 r<2r1eg0i4z'(1!.e as I'2e§t::;§s'(1r;; 1.0" z'Ii5zrkéZ. (7()rIC1i{i()r'iE3. , .. 3 ' t . ' 3 6.4 'I'he_/'€85 sé'Vi.fCi:f'Z,':'_tA in ffguié re.z;:».mf::~: W(>1"lc Order anal,/'(Jr S£':'aI':'er71ez'z 1. and cie2liz,=¢~ra!3.i<2.:~j (if-0 ruigz, ir_j1(j:l§;:zd.(-3VA€;:.j§'piVi.c:'(1};9'§é sales, use. e%.k"<frz'L.$"e;:--,. $--fr7'2'E!.r1'r- {.316 extent; Vendor if§.._AI'e§{:j:ir,éC§Vﬁg},iittgfigrhcslieirl" such faxes, {flay shali be't2,__s; <;=;,j;c1z9z;:V2:e;:? £4zféfzc:?: z'I1:--.«*.e:;'z:"i1"érz irmcgaices and pazid. i.n._fu.Zi V_£:;;y z\zf(§'I'f3I€C31,;<1, iI:_:'tZé;§s MO'FORO1;A is ex<3mp:_from "~§'.;.sz:z_r:'§: Vv igécés «__{i_?_'}€1E, furm'sh.es V'erz.d.<:sr :m".£.h an <1_§;::§j"<:s_,zr3%*;.<;.f«:> <:erz':§f':'»:?:1{"e czf exen'2;3I.z'.orL The fees sex a VjZi>_:{fz1--§:_zJ reZ.ea2{mz'. V:/':3.rZ< Orgies" C%I'1€fZf{§?" S§',a§(3m:2m' " <gf' ':":?'2e Se;>rUi{?e:; sznrf {ieiimarczfczées (:0 mi}:

z€,2'z';;ViE'z..z<".':'.é;',; e:ppEic{2.b§e3 ¢:r:.zs;::>m;c; d.:,s,z.z'.es {££'Z{,"§. sz°mi.Ea:sr c?§é~;,ér§g5:%s;, E~"éf?'£{§(}?" €i§E'€£fE§ ii} g3:"0Uz1:'é::? §':«§'O'E'®R{3iA :z%:'.zE'2. QEE. ;'g.>a§:<>:':{1:&§g? 5€{3{7z.:3'z'2a?s"z.:§;:§..€:3r2 srznzi ££SS€Sf,€£§'?i{?£f (.3 ea2z'a"e;':c€ $z.:.:%?2 é?{}E;§.Sg i:2:?E:.zof§.:':§; far g;'}i£§'p{}S€3$ ;

32 .MO'1'OROLA recove'rmg the duties, S/Vi?' or sirr_;fE.gr..'_'O~. (axes. Vendor wziii Inake every effort" to p.m1:'1fd<3_' ' assisircmce 1.0 MO'I'OR'OLA in eltn-1.tn.a{mg' r'ed.:,z;:-§r1§e' and recovering any dufies' \r'A'£'..Qr»_si1nig?€if"{?w:e:~: '€;2V.<;" . eligible under the relevani laws ,c1n(,§ 4reQz.;Zcer'iO;<2.'s:../O' and as deemed appr;jprz'a£e'.__ ,z\40"£'_Of€OIg/-1:

Vendor represems that.' is""sf1a.1l .{ornf.>1_yV qw£i..Ei""a1E applicable zcvc laws, :1z£es*'«._a.;1:d reg::Ea!:i.c>r1s} in fu;filli.r1_g its ob1igavi'€c§n;3 l.I,!2:d.(3I"Alf'1is A§green1erz.i:A. H XJOCXX. )OOC>C}C Z'C)C£'CX

19. E:scc;sa1§::o:«a.rvmii;r:,g, A. Thfe V_éaI1(Ci(')':'*-ﬁgs» e;x;e;~i2--::__p;_: }efJreser'1.Ia£.i.L1e {:0 be i&ie?r1[;'f'?{31T3'f'V_V aria' .4cn..!§'_'cLcf1ec;7 as addendum {:0 Agreemen 11} V Ofand._V"*£.!1e._. MOTOROLA exec:uI:ive repre;:4e?'t.1azixr;e {E50 " icienii/ieci and a€.ieacf1.ed as ; a'd§ier:dz,n-?'z_ lb ;»'~1greemen.i} shail czzfempz 5:0 recmiez an

- ':'C£C;§:'€pfQbZ€3 re'rhed:;;, If :2egoEz'aI;ir:)r2,s befgween the V' " .. V e}:{2?<::e££'§«:e,%evrepresemazeizses are zmafgie {:0 preduee an V.aéf::e%g2=.§jr;g%:<i:e'"sskimzien, zéze nc>n.:c0r::":;:>£z'<:>:r"2ce i:~";:~:z.;;e :~;§1e.£Z es::a?;:§'eA 30 {he s;er:.f<}r qfffaéer Ewe? gggezzemi m<::';3@"er: marzézging c§z"re{:::}r er <}z'.her fgffiéféfﬁ as :":2€i??2.&? 0:' §'E.§§;§2£?f' Zez.:e€} zgj' 3.32.9 Es'<emi§.e;" 52:21:?

~ 'Me'§'<};{e:g;.

34 the <3XCI.usZu<2 propertg qr §VIO'1'OROI,A and ' I:f1z:*.' "-V_ Vendar Shail haves no ousrzersfzip inieresf _3§'§1eré3'i'rif"----.n V Prompzify upon cancezpfion (if such iz1z_}'eI:§iz)f1. ._ cliscrozsezjg, or idea, {he VeI'zc§,o'f"Mftgrwgs'-.«tT0 the Same {.0 MOTOROLA cmda'M€éT0f~aOiA'* havefull power and aui.."€o'r..I_'_I:y id and ;t:ii*CA5§é%(;1_:z.£@ pazeni applicaiions I:}1ere'c$iL'1;.V:<§zs2d mc:i€.*~1._l:tii.2'";V-Zpﬁgrzts !:}1ere><m, Upon §1rf£}§f"OI%QI;A;*é€;i2.:{3${', fhev-.1/'er;1dor agrees to execute'.5Iocu:frz"'*:%f¢c'l'i1.L:i»i:1g but moi:

limmad to copgrightivqgsigrzhrﬁeilI. d0§tL£iieri'£s, take all n'gh£_;fuI. Qc2:'$1;;"-a.r1(1[i:() §c€zjl'(3r:7i'~.;<,%_juzr;%i étrtts as rnay be deezwigéci "'vr}_eé. _,s;;saz"y: c1dL!isa}3l.:~: to cory"irm in A/IOTOf%ZO'}Y..A;"«_al1. Fighifg-_L':.z1é"anﬁI :nI.eresI- in and to such AiT'ruI%e:.z1tio}.1s,,déscove:*ies. or ideas, and all p&Li:ef2i_ appIic:ii.1£or'13,_ 'ji}'~C1'.fE§TE{fS and copyrighli z':h<3reon, V 36.2 aA3iV_Vi}eL2%?io£Ar5<'3cV£A"Sqflware and. ail work produci ail u§{}2"£ci_:A;:icie Int'e€Ze::'{.u.a.Z Praperfgg righis in A ' V. 3 " {'93-3.egj'bregG£:2g shczli be (>wm3d by M0i.oroE<:z, " F36§;ﬁ'- . ;;E3i{Lt1:':?é. .;«';oz.:rce c.<:2ds3 and ofgfeci. {fade wrséarzs <32' :72?-:_:§,} vﬁkgzneiapeaf SQf':.w5::°e sffzafi Eye zﬂcizzded as %:§{;?§'z,>e:"a§3§e3$ {G §3z2'{}{{);"£>E5L 363.45 'E"E:s2 '%.f63'2{i(:sr €:{x<z'2.z}:.a.:E@€§§;€$ 53:55:. {:53 {£s3Ez'v<2:"a§3£es shaif E38 C'OI"§,$§C§€?'€'.é"§ ":,:ﬁ<}:°E«:s made fa?' 3 E5 {ii} Secrticm. 553 A Q)' she: C(:rp_{_;r'fg}':.f Ac? r"elaIin.;2j righis; fihai" ("Em §r"e:3rI.{f.€)r' may hczxs-:2 to in cer£.az'r3.§f€éaE%g' ' procrcezeris qr" ce>r{,az'z'z Qf 1§}eZ:'z:emb1<2s I':.?1<_:z..r._,V_r'm'.2._:,«' _ deemed {.0 be literary works :_jf25f "pa.zrp<':2se.:Q;f°:~i.ur?h.'--. 1 Seaciiicm 53A.

37'. O[L%f'I€3I'Shi[) Qf C(;:';1§)t>jr'I.er2£é s'u--pp"E_ie5i., by S Vendor 31>". .2 The Vendor, acce>;;_:-gjiige :1-£5 «MQ?"{?ROI,A may reuse ali orany Qf'f.If}'i':';*. c:ompQr'1_eI'§i;Sv_ by in outside Ihe Fa;r=<J[Je E31'z%2z':§c:z5n:'fa--sf?2;;j2:1é" the execufzion Q2" U1-:.'e f3_I<ojeCi'5 1:azf;:1§,5?< Agreerne:1.i:'. The o:;:rzgr_s'fz§ﬁ' (,} ;.?;;;1_1_c?'1: c§fr4;j'w2_Q:}_I§ u:m.:.ld remain z,z;i.{:f1. the .f1_"f1a2se4.rjt5mpom2r2r:s will be ider1t;']'ie3<:i by Ezhkg. V:-:*ndc)*r_c€: Qf' a.n.g.; projecfr under any xiﬁfgirlr V(');"__(ié:j. S '«.. §?/IOTGIQOIA and the Vendor __§ E.{3C;:.1;Zd N{Jn.~d.2fscE(>su.re agreememi prior to 'gait; (i':s§?z,tssi0};i'$ « peﬂairzirig 2.31:1» cQmpc::z":e>ni's being V"'g:{}::§€a?é::éc€--"",f%}:' éncluséczn in mag; gztrqfecf exeezmzed A " » é.:r1.5z'e:5%f .«*i'§'"V:::fI-';:-; V sag r'egn2e2'z Z; 3 'E-"}:>2":.§i.{>:° ggmrﬁs :10 E¥i?GTGRQL-A Lanai {Es Q;:}€'E/§;5€3£'§fé?Sk 2:: pe.=:'pe;fiz,z<;:i, :'3*;'s_>.;:m:*cg%}is:a :a2a:*Eti.;.:.%:':;§a ?'E{}2"E-- ' ._ r>:<f<fE'z.s.s~?;€z:%;a m§;aEz'.g;;j"re%a> iiafensszs :5; €f::m'z;:c:r':g;; Backgrozsmi Pr'<3p<3rE'.g; mscerssazjy {"0 :":*:a£<e§ Ezave 'gv, 3?

maiden use, have used, z'mpc>rL seli, Qff'%2r_Ibr dispose 53!: di5tri.bz.££e and,/or create works Qf Mororola's precincts ernbo¢_y'i;«'-lg figivén % deliuearczbles in whole or part:. van'c'z'~--t.:'.r.>«szgfaligéfixie . trheijﬂed Qf surth. MOTOROIA f;_nx;I._ uc:-3;~ am am Qf z"he foregoing rights l;o {.i1ircAi" zf)'drI'ies. , ;'.}?'{iA.t)v'izCi:'<3Ci '; . {hat Company E3a(rkgr0{.:.r1%i" .bPr{Jg:§.erI-_;j =£,5c;V':j1r1nG-.f:"V Midge S used or sz,1.E9wlicc3n__se9d (}r;____éf§'~v.sL'a{1d .cilE::'1g2_AAIq{:€sis.

However, if E¥§oi:07'9f§;«-- we-inrgs. Company Backgrourld Property.' :or'1 * .§5L_£';:r1e basis.

MO'I'OROLA ' .__w1'lZ 'vfffior wrfiferl approvgZ§«_..Var1§}i'V' 1'_:hc% on the {germs and c£§nd: ' A ' 1?. En thé':{gg.réc11éé:}f.""e:1éﬂared mic by NI/S. Nokria Mobiks Phones L1;'Ci*.L,_ the i'é11ois%'i1'1;g; 1"e'1evan':'.. » F'RAM"E A Gf2+:;£:_E:y;';;N'1"

. Fa}? _ " ~ __ -s'<3§e*::*2:z::;§:;2§: Z}.EVELOP?vH§E¥"E' 3z;:"§3<:ozv'r;e;g§ C'}"'E}\fG "

p:>A'_zf2:}t'::3 2:2 JUEXJEZ 200;

zsgstmfgcsizxé " N<";::;<:Tz,x: fixﬁﬂfﬁffji' §}§i§ozw*§:;<; 5.2:.) u }I::5'{?§) " = 4_ s;:ss{:~:?€ ::?{§>ME§=f{;5f*JECATfféﬁﬁ '§'E§C§£"J€}E,O{EEE§S ,::§f.r:3. 38

"I)eliz>er*a.bZc" slmll mean (:12 materials, in Li.';}'lC£fV€3.LQ'='c-,»?_I">'._ j'?:)m'I. Qcen.erc1Z'€CI or resuZ{2'ng__from, ﬁle' [}€:"L4%c'-,"I:(_7}:,3.f'T'!1€.T.1.E'.." "

z'n.crZud1'ng but. 1'2c>Ii lz'miIe='c1 In the sqffware--;f§r(}gf¢iiré' mocz'.r.ales or o::'zg; part i"'!zer"e3(;3f, sgggrgre cofzié"§'ir€§§i:1.ﬁ2'iVrIg , C(,)?'I1IF'E&??Y?S and prc)(:eed1zI'c1i {?€)C:; € 't'.-'_I.'>'T"i!."?"(}_l'H E(II'l_(j1.£{,i3'}6? cmd ::;s::7"fg3i5; I0 C,'.(}I'1f1"f)l1"(jj€;?!TI}}f§d'{§'i{}'?iv in5!.alI.a,{.i<m.}and,/'or {)D_fv£L"Q\\I:__<...§f()dé;." V_er=2E;cirrz;:<%%_1f'é£e*;:zw:f.a';2 c1g:)pZz'caI"I'.(ms as zuell as czr'1 §fr;bE!%1o:;r n1::.d:€r:z' ciE.s_. rfzeciia <:1r1.d. e:i()(?u.r'r2can z'czii.<;*u'9§ is ;}1 Edi M j3{epa.1'e(VfA.A Li :?ri{,I en cmcré,/or d.e::ceE.opecZ _;:I'2é'{)E?1.:é1<)%§e;f;f£§f --N::3!<:a'a under t'hz'.s /"i§;r'eer'71::>z'V2t c1.;1.dJj't;:*-- }:'}'r(3V,ié;>c:f'»L,O'r":€i:<§:r,V :1" "

_ 4="§?;Lfi;c>L(§pr7'1igr'1.ix" mec:u1 any C1cé14a::3lcjﬁr1'§:,5'%*r2fézizesfi/tﬁzffj{:§§%izsf§!I.<}i:{:c,»g; uzork as well. as (,f1"f1eaz" ' s§i::'ii':.?Vi<:rc's:§1.4 {(3.4 fig. s;1zpg.';iz'<3d by the I390-eloper, 1:-i::zu:::r~.g _l5)z::i'=,r'1'o.t._ °'E:';1'%i.:'.<2(I. :10. the dez.aelopm.eI1i:. pr()g?'::;rizrvjziriggﬁ Cs' "znc5_;?Z ;';"1'ccz.{,1'c)r1. Qf existirlg or new 1' '$'L',:'!'f:{i,3CZ?F(3"5}f{$€§S'§'CVfTiS or (1135; par? Z:'i1£3re3c:3}". as 1.362%. as :'(12,.:-g; A, S&??"{.7'Z;{'féS',"' 'V appl.£c:aI.i.c>:}:s. €n?1ane::emeT1I':s, ((2';vr;a;4c?'::;Lrm3::1é'i:;z"ior'2. ?I"£f2.ffE?I'§€{Z.$. <32" ozher I}eZiv-erabies as _«<:2{'Qf:?%_s;?§i.'~:}"z'<§rc*£:t.§ 24i,,?}'?E'(T'}'¥. £3€::{a{0g:2é3r pé3:j;'1':)rm$ or 21$ <3§:>.§z'§;a_If¥;:€~' Er; ;}<;?;j;E3r':'nj§:};' :"'€<}§£f.52. 0:' an §;%<3%2a§§' Qj" J-"=£a§«::°.5:

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VV "'§i§t?1:'<2:Ez.>;';~:i:':m:2E E:"3"i<'::::"' 5T-£122.}? §"§}%£i;'i§"i 213:6. ;g:"<3_s,.;;z:'g€ price gizzjazfrsﬁﬁt '$33; Naékéa ':0 {he E>€v€Er0pé3r :

'2 EV...

' 39 for the Deveiegarrierit: Eifid the deliverable pmvided by the E3e.VeEeper to Nokia 21 separate layojeeig.

Order."

3. Scope Qf supply Qf the develcper.

3. I The Developer shall peiffbrm the DeLac{I<;;§.ﬁée%éf?'---. -3' and provide the deliuerables to accordance wi.£:h the term ar3d'A"eor2di{e;f0rzs. _émj".z_'52.::s'*-- 7 Agreement The c=::nf,ent, of the I§_euelopmer2_("

the Deliverabies shall be -set: 0i:;!'j :'?:1 t:he"reEezqan{,_'§ Prqjeei; Order.

3.2 Excepthfbr'ii1_{e«. 1'f.e.'_I:71s:.,f.fia_{.'.§?Gkia agrees to provide in a Project: Ofde'rv,' i3ie_De~z}el{}per shall be Svoleely.res;:z;n1_s'fble<.gfdEs.._n0 Cost. 1:0 Nokia} to provide arty and cI.VlVl '!i_jc¢.:fabi'L--::g:Ti'r=e3 scgftware and other tools that", may -be recjz,:_i§"e:i~'bL'{.o Carry out me Deuelopmeni cine? pr<;:}i?c§'e_i'i1e r:£cZiverczf9E.es.

V'Z3:,_3, Efge .Deve'Ei)j}c2r's _pr(;;je{:z': organisaaf.:'e2°2 sha.Z£ be c4f£?.:'it\a{E.}s:~:.1«"'i2?;_ the Prégjeez. Order. The I}e::eEeper shaii ;pV%;:';«z«':"f;zi;:> ';§?§.*'eV;§.'z4:s 3'ep0z*{.s; :0 Neicze, in G jerm szsezef at §.'imes_ A,zi?eef;r,$(3re2€zE3§;; reqmfred Egg; _?'~£'<2F~:z'.a, '§'§':.e i3ea,ée§{§;}er sizaié 62.3} Ens e;%:§;e?'zse ;}:2::::§5E.e A ; Néiiczrz. :1: oz reasomsfsie r*eqz.:es:£" gfefiasiiea', :'eper:s en. 40 {he aggrega{.(-2 valzw (sf {he I)<:'1.*eZ{)prner'2I' (iréfeérgd Lander ihis Agree9r7'ze>rxI. as well as any_...Qpe2r;5.' quesI.ic)r1s submiiwd. by the I)eL;e>loper {.0 .§\"=)?{i'ia7 L- well as d<;>scrfp::ior2. Qf such I3{;{peic;pr72z3i'z.I" "<>rfc'g§.«;*r'e:»d * _ and. Qj' qz.t()I.a:i()I'z5; open.

3.53 /;~]~;.e? I)evel(>per sI1a?Ii.._;_;:_;9c)r2V " stggqizrgsi. 'VV§'.F:r,4;_V;VcV1'{1 giw .E'~£()E<icz access (0 '.?;iEZV¥ ;,'E1ciIi{i:é:~%_ 'z'i':--£:i ;nay ré%C1s<)I":{.1.Z9£._g be r'e?c;:.-ﬁred. "i'€'c)icicz«' ?fé}":i?1£)'rizi{.or rim progrezss of U'Ié"-ij€.i?t3{C)[)5{f1§?ifétrlgd' pgﬂbrd. Nokia the f'f_(ﬂ1I Io ;aer§f';;__g;::zf. ._§3reZz'1.acrabie ('rc')r1['E.mn5§.. 31:': ._I"}'_1e <_:tr:1Vc.1 '{.ji1:'}'1.er specified mqz1fr'c1nt'1-j2IS V..':V/~'\.!.1_'.} gticll n'1c);}fzE{<Jrin_g or ver*Ift'Cati0I1. s3':&2.ZI";%;};';f"j;;:>ifVf'%§;:11ai "j3:V7§;jf::1(i{ﬁ?t33""f:t;' ' cLr2;v.; oitfler 1"ighI.s qf ;.\?r._}fcict ' or {he PrQ}'ecz' Order 51:35:' ..;;?m§[ 51.25' DeL.>ei::)p€rfrom any Q)" ifs V_<:vE3I§ga'{:zJrjs Vz.;.%':.(i.eA-ézf Vfiiiis :'5ig:'een1.en.z'. or 21119 Prqjecf. .<,3',,€};'§$§t?¥'u'f2{.);'"u5571?/:.§E_"£sE,.I,(?1i Z/'f;??'£:f'I'{?!Ci%f'I'{)T'E. be u:§é-ed. by the ?}€%a.:g>§.€2gfJc:r" as s;:z.>z'cE.(3r'2c?e? (§,1"'£;f/}:ﬁ'3(f§"f{.?(3 mI"2i:r0E agfquaiizfg. :";"..«-a . V

5. 7§'"E:?_:g?" De:?:,ﬁa?i§3;)c?r' s3':.(1EZ TEE)? :Tz,:iIi'}1<}z.é£ 3.316;'. ;):"f{'};"

" V72:.*'rV'fz :;?;42VzV':s;<?r'22' :';g_i'" §\=':i}§<i.{: ezggage 5121;; s:.:§r}<:{>r2.:'re:zc£:c"sr {bffie-%:j;E3r':':z {m_:.; §3a:"i {Eff €53 ::>fc2§€§;Q£z'.o§'zs zmzier :f,§'?;€.s; }'zv§;_r':::m.=mm':5. 52:' 5.3%? §-':*<;;2:>.::*:*:' {}:*:7§s;-%a E"f<kz.z.2a>z,?g;*:", '~.3205:2%2?z.§':3s'gi:zr2:§i.;':.§; <;2r'2§; s:.z.::=§':. <?<m.se:'z{jmm Noﬁcéa. {'.§'z.e =2 %2// 4'1 I}'euel.oper shall I"€3TflCliFIf¥,iH,y responsible and for the pe{;"0r7nance cgf am; s;nbc:on{:raCi'O!f,;'W"Tfie..._:

Develeper ehall ensure that: the agreement"':;:_2Vi1.fev::_i.;f5;L. possible sub(70r1IraCI.or$ ShClH.=f'T'iCZ!,1.d(3 i:}1e 'déI.'f.ies~__".

and obligations Qf the IJe2.;elog3e1f:' z«1'e:1.c'ier°' Agreement".

3.7 £\'otu.:t1:'hstandmg Ciflé' ej"$e:s'I:';11cf;ier1s given by Nokia Igovere~~prQjeef."m.eﬁ.a§'eIner1.1. over the Develepere ae'svfgr1e€£VI.o perform a DeL.>eI0pm.en1: o;¢.V~g¢'h:erVr'::;seI1:S a Project; .'. 3 Order. sz:_£ch ;

=r*sor:i-neELs"fu:z1l"' at tﬂi 1:2'. mes be deemed to be ifie v;?ny5E<};;_<ees*..§;j.]jf ijhe ';')eve£oper and under no c:i~reirr:":s{;e;n.c:e§f1jsheitil»Vrela.§ib?'zsIi.ip Qf employer and €§'.i_'ipi<)§}C€;' '£2s=&"V-<iee;7ied"'to 'cmse between Nokia and the'iiffeveloper;s«.f)erfSer£nel.

*£_'i1::1 I)e:2e'£egj2ef werramss {hat szmh, persomzeé are :30 Supervzfsien; of {he Deveiogjer, 3 gwz';gei.,f?1;:~1§;{i':--:dir1g {he oxisiigaiion ef§;z:.eh. persgnmef to «. '-.':r:§:m.§§'§§j Vf:T:.§,%'é'.%:?': erzg; reg1.sEa.z"z'{m5 er reqaziremezz Qf ._ f'~.?:ij;_'§<:iz:;:,. « ' 4' 355%' T§"E€ §'}e::eEepe:" :5.-: res;2<:=ns;éE3{eferjEz§§E§§:?z'2e;*2§: :3? 5:53;; {£'.?'E.C1§ :;2EZ eE3iig;e.§:':".e:'ss 52:35:' :"«:"£55§s:s< are an empiegger zhazs are prezﬁidessi 'fer 33;; any appﬁeabie Saws 02' § 3 ﬁg'/_, 42 regulations. Tl'2x'.$ includes but it is not restr1'CZe_d'~f{:$'«._4l_l'~ lictzbility to «fulfill and {nice Care of all u,2{;r¥~:_:g::ié2:*lz>i':iE;.l___i , A' issues. company and i.n.cliL:id.a,:al {ax liabil':Iles ::£1§3l L"

well as social securir.y and pggansiorjt The Developer's employees shall 2 1 _ .;9.z4dpériyf-L insured in accordance Ly-f_Ll1 arig llC:10plicaI§.E.;;% lazl:s"; . and regulations. Noklic:._VL:ll'sl1.<1ll ."i:':._ f'i0 'L;>C{;--,{W"'be responsible jar insuring Qfjiihe Developer. 3 Z _ M A V The Ikaveloper shall l1;§O:1l :Qfj'£.\lbFyféa provide Nolcia at _'an,_g.; ..:l{é'fz11. of this Agreerneéu. :f::;4il_{.l'a Qfl '_,f1llfilll'r:":énl. of above r71er1.t.i.€.>r1€cll"e {1:tlE9lG;}€l;"'§': 0i§lz'g.c.a (:ia11s'; "

'§i'1é§»'aLiiIf10riiy after going through the {:{:vn1;raCt.S«e:r:'£..ez"e«:§ .:f':'.1i7c3._':jj,;'--~.f;§?;@: ~a.SS{iSS€3€i'f with She cusmnlers V121, MK Alvc:a.1:.e1l" 'i.:_:l'<7i::":i:-- T€;.c§i%§{>10gies, E'\/ifs MOl{>Y()l21, M/S "I'€.Xa.ss u V' .l_E}SEffLlETiig'3--3§1.f,E5~. gmd M;f"$ ;_ E-:(.)E£i£1.g has-4; heéai u:":€zez":~ ».'f'§'s_e*z'tf is ca. z'"£3{'gi.é.i?'<3¥'IZ€-3F?.E from {he camgyanieg "j,;'Z>r'5§.§§i:§€:'aE3E.es E:»:;2{'.§z in igsmzs 53;" Pt:2:"d.w{2.:'<~2 and

-- ss<;1§'E'.'z.s.::zrf2:> 5.3:" ez'€"§':e3" Q? Em-.> f2:.z_r5§,:.mre 5}?" s;:'gff:.a,:<:.re9 'WWW \ 43

2. In m.q;'oriz.y (3j"f,f1s-,> cczsses. the {;GChI1{)£?rai.S go the place Qf busirwss Q1' z"h.e <.*li.en.{ cforrzpczzlﬁgsij M/3 SClSkE?I'l. and CCZI'7'y out project u2czr!c;;--. V prqjecri work is <:i.Q/"imsci. in the mark 0rderjp.1{rcﬁ::${e . orcier. the deliuerables so ;'éi.eL»é£<;;7é::l -bg_"B'.r?Tf,'5""' Sasfcen £5 in €1<Z'C€)¥'dC1f1C€ wz'z',h'.il":é;é_ TréqzLife{fn2r1z. Lhe clierzi. cornpam'es. ~"1V','a,=(23 d'és.cf'ip:i(>r:' "Q!-.,,_,£:?f§§é ::ieIz'uerables will be as LL1(5?'3C 'V€7r&Zer':';(,1nc:Z following zihzfs agree3:§*V1£2r1{:'.'..v1r'1 u};:u.rCf1aS:£9":3rr:i.%§r is based on maszier dgrééer71§%:f1{§bciééﬁi 1_vhicf1 work orders are; _ issued ._ Vwovrk oféief ' '*VV.S;péc§f'ies the deii1;erab£eS;.VVVj'* So; it: that Master agree;-2'1ezi£.__i Cosi_s:.(1:9i.zr:s '-§1'he'V71c;f:':zre Qf 1':ransacf:i0r1 hali {he s't:rerrgt'.h Qf {he 35:;-id h 1as aief h

3. ' T.7TEOL{gh é)}1é 17%)'.-*1;érV1c%ia£1.zre of the war}: camied _ 6:11; is }32f1c>_2{é£:i:>z'r;é35{. as §;3rL*-ices, {he scope Qf maria cuzd piassuiés -cgf..5;ne agreemenz. C{>r1fz'm'zs mat" were _V is' Cf.':TA?:§*;;"?,%f73§€}}39??"1€€§?;§f Qf 8Qf§,'u>are and rzomzaiiy if is ,n§;?.z§" an _<;Qf3f:z:.>am3 4:3,?' {"316 <:Zi.€z3§:' (7(}zn_g;2Cén§; VM r£2:3i?.;'ii':§'§--f_gV: 2'32 séeveiogmzsrxz 53;' {2§£;oge>E.T§z<5r "E5315? :};::§¥;?i?iz.:.?a::°e§ E 44

4. a'eliL>erable93 lncorporaiiizlg the (i€U(3lOp!TI€T"I,l'. E~..'.C=._i.l:» ~ V The Masier czgre3em:3m': also speaks Qf acimiltted lhar there? is a development Cgf '*';;.:(..?"Ci£'v-.€:}V.Fl' ' your part: and it should. be hgmded ai,Sér'~ 'IV:'f':£'3"_ clients comerneci.

This agn.c)u;1_.1js j. it) "$ale" --.{;_v,ff_ inrlcmgiljle goods in vieu: Q];'jLldgIIl€I1II =l)y= lhéa, '' Horfble Supreme Court: lrzjllizlg Qj .1/3 SI:'a2';e Qf' Andhra Pradeslli;"«._' The 't1"cifi$feff§ of intellectual proﬁczrtty ffoni L'tf;e»"l'te¢hnic£afis of M/s Sasken to l 'M thhél'-.V;'L'l5ie1'1_"tl"-N.fpfiffties will constitutev-sale of the judgmerit.

""" -I{;V"j;reS;t3f'5:Cr '"Q['-oLuftéz's*hlip of the products (c"lelIL;eralél%;v.s'};._¢v<;fy._l:5:h..e'r -agreement" specifies that an_Qg "S"(,}]/'l'Lfﬁ_C1l"E? ~vd(3_lJé35pE3Ci., reports. designs, progrdms; .$pe(}§}'iCal{or:s, d,oca.:.menf:al;ior1s e€:C._, ~.{.créL:f.ed liiy' 'ﬁaglgeza along wiz:'l1 cmy pre-exislirzg LP» ré}ﬁ:Qrf:$§"«:g;iZZ. be the pmperfzgj Qf 2':lu=: Clients. This A la*4r§ii».Ev:a.'rVMrV1~l:3_r1."t_jL..t'1t to sales exigible to tax under the ""l'KvA;¥i;qét 2093., "Fl"':s;> Canzparigg is an amlgzesideefi A <25}mm::§'s§:?{:::<ms~; s:}§z.:E:§<:=:'z g§2"{:>%)§{i€5:° :z:z"§'E's §'.':;>l;:<>z>z:r:

value eiT§"lG!}"E ::2:'"z«:i (,2;cca>.lera:.es ;;m:>d.m::: 5rlez2eZ{:p:'r't:e:2.:: 45 lgfce cycles. In a nut shell. czc.i'i.vit:i.es Qf" rile Co1m;:>any___ heme been Spe£:zj"i.ed in this sermence. I1 is' s::)Iu£.1'<m. pmm'd.er in the mea;nz'.ng assign.r3d sQf'!:u:are céonlpames. Ii. accelzzrazes deue>.I(3pmer1Z' Igfe cycles, <7c;:'z.r1{)i§;,<: :1oti1ii'ig'v<ai$'_e»b:ii"-- (1,ez:e.lop1ner2[ Qf sqfiware, <'_:::;ﬁ'n<;;>'£f;z1;{!'A obiained. 33;; the Senmr ?"E.:£lI>'.I'Cv1'{'€2'E£V as zmdssr."

Sasken. Qffkgzfs a --:-..:«r2.fqz:.é"_c:on1binaI:i.o.r:" Q1"

research and, c{et2eIC}!p_r7'1Qz2 1.; ::0:51"s_ul t'Cm,.c;;, wireiess srgimacma produczs and }§QfiLL:a:.i¥geriaices. and [L'--Oi'kS .VL1::fI'_h.'---_ !\I(§§iLJ.:or_i£;.: ' 3.'5érm'Cor1.dL1Ct0r '/"v{"I"l"C1'.'("/'1".AS:.. '1f"e,>"r:rf1'.-:':'z'.:1c'i'i* , I}evicé"' ' GEMS and Operate rs dz:rc>ss r.Z'1.é '.r{;='o_r"'Id.,» 4 '{:v'i€3bC1.l'_fE)I'{IIU1€ 500 and Tier .2 <:o:711p_cz'2:ie>s in z".'~:'e:'s_<:" ":a_égfI1eéz1I.s are part Qf" Saskerfs V _<?_;asz,or7ée'rV ;3mk.j'.i'Ic,n a suiiie Qf 0z..::soz.:,rcz'n§; service 3 ;;,'{§:'%:;:z92'.:i%;;;=::»;;V---f'--f':<:>w praduesrz' 6Z<5;2e>§<3g3:rter1:.; £93: s23z':;:ces_€ g3{>Vr:.2{::2'g; $:;'V:Vi.2i<?:¢s +.:i:'z{'é sz.5;~;{:e;r':am:€ Cifzd s:zp;.:20rf qfbr £}e'_; z.<:é -. §'xi@:4:4cc»r§~: £:fqz.zipmeni; zzendzzrs and ;';§/f,{,§?:'E.{£§;€§?'2£%fE§ -S()ff.'§,1£..4'{Zé?"€,' 'lx"a>.;%z€o2":;; €ZT{}:3j?:s3'22i{"{'€€E {.53 fFE§EC}Eﬁ€iEE'f.}?'%« SaS§<:.--:?1 z.:,:{}ri3::§ wz'€f'z <?:.zs§_omers £0 Ewid {hem gas" 2'10 marfcez' afzeczci <3?' §,?:e E 3/ crozvlpeiition, and stay jI0cz.1sed cm. new _prodz.z<:£:_ deve£opmem" and n1ar1u;]'ac:i1.tri.r1g. Vv"i£i1 dge'1Q "»s undersI.andz'ng Qf the comm:m,icaI'i0ns V' access 150 CI,LTI'€?"li' and emerging I'eCf1r"g3:£og:.fsus;ﬂ"' maziure dsevelapmeni: processes. gloicsaix « and a proven Iracic I'€£."G?fd, >Sa;:VI<:"e_n Ccmplzere s{)lu1.i.0n. to help c?Iic-fﬁlss ._ACIi€:1(.5's T choose Saslcen for the _Co.z{jnpre?:t;'I"£siz2(3 .Hqf'..3 appiicai-ion soi.ur:i.on.s a71d'v'VL's;s r'uices, a pmven repz.z:aI:ion" for .sVii;:1pori &ai1'd"IV1igir1 quality.

19. Fzromv the I.9Lfo~re:said_'1feasDI'1s'Wof the assessing auih.0:¢ii.y, 5%; is ('j§é::'1_£A' "(lI>1':'§1"1I,_ the assesses is in the business of creating (5t}:_n}31r::*{é%' .s{>1L1>'{§g3'ps ta his clienis. They have a C01:r1;p_§i"<-:*}1ei:z1si'.?eV"ragzge of ap'pE§cai.i0r1s? services and ssiutisns. Th2::y are ssi~-251.1011 providezrs. Timy are in the devs1c3pz11e1."1t of "s;>f'z.€2_;>srs; '.4,/<§if§si;?'Vss§u1§c;§3s 31:16; sen-*ic<:s are ixackézé by .22. grsareéa I'€pi§?..2i1§v%;5.ﬂ -Eb?' <:2:x:'p<::"i" sLzg3;3£"m:. and high qziaiilsy. "ms assesses:

_ ';:.2'§>¥i€§é%s"' s{>h.zi,§.s:1s a_§'1{§ §i«:?'a»*:%§{3§}s .s<3§'i.§.a?ar€: 2":I1::§ '$319 sszas is ";;"i::':'{§ <}':,,::. 81% ~E%{3§i.'i2*€E£{E", -£3? E'[.he? iiiééini. {:02§1§3s:'::;. '§"E1s:=, said /..

47 S<>ft'w21r€ C§€iv@1Qp@d has 3.0 be an 21 media and then handed OVEE' to the ctusstomez'. The transfer of property from the technicians of the assesses to the client COI1Stitt.3t.eT of goods in terms of the judgment and therefxifé'"1i'a1§§é:i.-_§éA sales tax. E1; is :he c:orrecir1e:'~:s of the s21W§ai'~vr.éfa.sdnVéngg agéciu finding which is assaiied in these p19Q_(1eedi'nEgs}*T_ V . ' V

20. The {€373.13 of the c:r.}_1Fi£:_tf23.(:': Set (3'1,;11; "vgi.!:§c>i?<§' '":Ii21§<;e if Clear that th{--: (:0ni'r;3.Q'{ is -~O1f1"t3*. 'for r€ﬁﬁ'd€i.ri.ng §3€*I'V§{'.E3.

The assessee is paying é-'s't',"'1"Y'.?i£".€";'~__t:}:*"'.7'A5v' Xéviédwéon the said sewice re11derev:%i'.A"t,1t1:i_€§;' }l3rd'V.i.S'i;011s 6.i"i.1"i.<:é Aci, which is enacted by the Parimriaent "3716 power conferreci on it under Articie 248 :2? the: Co1'1As.t}i'i'u.1"~£en which reads as undercw _"ReSidz;;1ry powers of legislation-

{43} ,§faf2:a.Vr7'2c>:"zz has exci:.:.si.:>s3 power to moake any ;§;if§Tz.;'.»:éspe<:z: {:9 any nlcaimr I-10: £2r2.z.zms3ra€.a2d, in 132.3 {3'<§§L';r:€§:.rrz;>:2§ ZisZ" 0:" -f§€"::2:§:e Lisi. Elm? Si.£C?§ pimaer shaii z'nc£::{'£e Em: gsaaszer Qf z3"zaI<:':'r2§ "-,{3:2§,g Es:;z:.:? im§}<;sir:g; 5:: {,9}: 22:25; rn£,--':<z:2°.<}:':.:5{E 2}': <;%§:'§2<;>:" Q?"

A §'?2.<::»se L:.s§:;f' 48;

Entry 97 in List-I reads as under:

"any <::(.f1er F/1::lI,I.€,'.?' not €I"AZ.LII"tf3T'C1i.€3d in this 1'; jl'_E;'I.~:rI'--?;??vv"' List.-III including any tax no!' mm.I~iQ:1ed_"i.}1"éi:Ifi¢r.i2f these 1131.3" i V . » h ' V 219 z'\t"i.i(::1<-3 246{ 1) 0! {I16_.C{3I1S'£i{.L1i:.i£)I1 sp§:_t:_:.3fIi€'€{' 1hi:11{.1h.e. T}a1"I'E:Ix1'21em. has ex(?t§usive 1T)0w<31":'~:~7«L. V(v""<3~.z11zike"-};_-1W3 _<..viT.h ;'ti§5peC'i 1'10 any of the matters er*iL1.g31e1~2?:'iféi:1'* 'LAi.;~_3'{. I iii" the Seventh Scheduie 01" ézhe CC}§}S'L'ii'.L.1*QiV(3.1.1'. '§'.VS; ;3€r.1A=r%;._iv<:§1€'V__2¢':6{3). the State G()vc1=.rr'11';1@111 112$ *EjX£?111S§:}'€ pQigu*'er§;A'?;~:5'_'113a1k£:'laws; with respect to II Lisé}. In respeci of the n3.at.Ti:e:r.€s *_'é:2';:'1:1¢§é;§'é€'d: EH (C<>z1Cu'rr€n%'. List} both ParEia:z1e1?1i*%;;;'§{:1 have powers; to make iaws.

E116 'S:%'m.j§»:ée 't.2?c>; :fi:1dé by Pa1*11'ame.m. LE1'1d<'3I" the abeve: V' "v.resiV$E.{:21'%f3*A §fLs*€'.3.V€<';3}'S3",'H'W{}§{T€ the §~'::1r§iar:1s>,m'. hag maﬁa a iaxar 'zE.éé2".i%:t1g" z:;<_;g3€<:*;. cf S{;'.Z""'€§{if€ E33,?" vi:'i','u€: <2? iheé rassiémargr '.§}{3}§v%«*€.:' an :h£z§:1 ?3jg.--" iéée C0ns:é"{im€:§0n. A2'€§{tE£% 248 <::3:i:%%:e; ::__:¥;%;2-r':§{%r;ié.:§{>'3'i.x ii: §i{3§7§;1:"é:::~; 'z'.hz':"%:: P;§zrEé::1§:1m";%;. base; :":;%:::§.a:5;év€: *§1>(}'£-';"'£E°. is-" r:":21E~:{~3~. 3:13;' Eemr wiéh. :'es;,pect§, SC» 21:33; ::¥'s;2?(£.%,s3.:' not. i 49 er1.u.me'1"at:€:d in Cm1currer1t List ai' the State Laws. S1;1Vé%2:"pV:>xw'er shall i1"1{,'.1L1C1f3 the pewer {.0 maivie iaws, in'1p§)'S'.i1ig._ijaéé _IV1"0t"' 1'I1€'.I'lti{)U€d in eiiher {if these iists. '1'h€2i€<f0re, ih ékriféj 'the? P3.r1ia:r.nent makes 21 law, ii'. c%xctiude2E¢:.'tIri;e§€TotizéiaI§eg;is3«;1t~:§'rz::E§'7--i.{> maisze a law in I'(:'Sp€;'CfZ czfwhitéh _t_1"1't;:. 'E3;1ri§£'iI;(1e:11_ Yaw.

22. Article 254 deals \«ViE.1"i i.'p_._ef'ir1cz:>ns1s.t.é:miy b¢'£we:er1 the laws made by ParI.ie1.me:1'fL a.;1C§ _1'avvsA fa.;_,1:ié'~5y the Legisiaiures G1' the Sf'lE}.'{€3S which fﬁddé-3 as L1:1c_i(2:?§'¥ "( 1;} gj;1g.; _pro1;;i3ibr1"'VQf Ci=I.a_;;i« made by the 'Si§i'I.é is to any provision Qfpx :lC;Li." MPt;{I'liClITi€3T1.l4 which ParIi.amen,I: is cé):7;pe£{er€i. or to any provision Qf an ; 'e3;.>»:ijs;£:'i.r'z§ i.r:g,Li.%' u:i£'?'sL fespeci: {.0 one {Jff iihe ma{':'.ers C'em~z.g:m:.>:2fjcai'ec:§Vfri"'£;f*z.é Canczarremi Lisi. {hem subject' :0 :'§3§;V'pfa_z«,§is{or'zs Qf Cia:.sse(2}, {he {aw maciea by the P3'V'c:;;":'?7:'_<:!_z?2:§":f:':.§'. u,=?"ze:'he:' passed bzgfbrsz or ($513? the': Zczw E?1;Cié§£'i {E16 Legigfaiizmz Qf :?z,.2z:rE2 S§.a?;e3, 8?". 52.3 Eﬁze §*:is';'% 32253;; 59:3, {Em exésiing Easy §§'::;zE§. premzié amsi zhe A {£252.} :m5z:"§.€e by 3325? §.xe§g§.sZ::i2a?'€3 :::?1{2§£i 3:} {Figs €,x"§'e:':£' 53;"

5'32;-.% ?'€}}{i§F'"i{Z?E{,'§} 5:0 $53 :2<>:'cf. 2 E E//..

50 {2} Where ca law macrie lay me Leg:siaI:1LI>1ét CI. Sfaie mz'.th respect. to one Qf t:he;> V enumeraieci in the Corlcurrem 1:15;: cor7.tr;ffisVV pr0z,u'.si.on r'epuQ'nan{:' to {he pr(3vf;éi'0:':¢s;&_ c;g._f" an ét£!".i_i<gr4 Icm; made by P(Zi.!'If(U?1(;'ﬂl', or re:~:pec:t to {zhaii matter'. f'»?Ie_I__2, thé A.Z_c:ii:; sc)T.'rri::i_§§.r;3_v_I:vgj z:h.e> LegisIau.z1'e Q/' sucrh. £§'{2:21::.é'V».s;F1czIl, §}' i'I"

resewuedfor the co-asfderc:-iicxfcglf;Tile I3réS§ide3r'z.£vvV:(:zI'2ci has received his czs'se:h;.A, ;}}:~e;{;aviiuéirijiuigdi_SIa{:'e:

f3f(JLJid§>[i i"hc1i' "i10!V}':iri ", »:'--r_1 r.?1i:»; 7'cIa.use shall }'JI"€1>e'T1i'i'vPCtI1§{,iI?j1€!f?ij'f?C?iﬁ er1«:Lci.i%1.g'c£;i'." any time any Ian: :.i2iz'.I'z_:-4i'r;s;z3éei. {.5-:f::'f1é =-srzrnez i'nai"I:er including a I(iVi:i}" C££I,£1.ilf'1, £5; "c::'ﬁe;1"diI1a,.'"é;3c::r*i in or re ealin the V 4 'V J _ ' lcizp 5:50 ;?I1cid4«§"-iigy' M z;h4év._[{égislCzt1.zre Q)" the State. "

'.I.'h.€ ﬁrfsi; ;jVz;1f_i.MVd{:21I&;_xéziﬂi. laws made; by tile ?£:1E"1iElf1191'1"E amid _ the ,,'E'~;5.*{.a'E.€~Leg;1sia.€1..;:"e in the fieid of 1egisia'LiOI1 w§";3Z.C}.'1 is Céﬁarljg .:':é1:a7.,1"z'1;=:u;'%s;-::<.§--.'f"m7 ¥:.h<9;:n I1&.II}€1§/', Lisle»! anci Liséeﬁ, The second '.'Q§1;§"L_{§€5;§f§"_"'%.'sf§E'§§."fééﬁ Eaw 112$-ask? in res§>€<:'é gf 32$: iiizirieg ﬁzz: 2326 {t<>:iﬁ.%2.:':"§'::%§':E','Eiét mzsgéz' ':.»'JI'1.§{.'.h b{>i:,h. %;?h_{;>.: P21'ri'i2:::';<=;:§'{. arrxi I..£:j§sE:a€.m;:"€ '?:Af>1€'%§i§fL>'éi}'€i§'. E,3Z.&e;'%L.--§E. §§'"£é;':3"€ is; EEG E7:-Z":§lI"j; §::'<3*v"i{Ei:ég E132: zzzzzkéxag ai"

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2.: 351w zmci iIiE'1.}L}{)f5§§i(_)I'1 Clrf i.a:»<; 0:": II.'1.f(}"£"II.E&1f.§{)I1 '['e:%<r.l1z'2<)1=Q§{_?*,;;f zémd S;:}.§'"1"wa.1"e: .

253. }*-§<>w€\=r;*..r, $1.1') ca Act was; axmended by i1'is%:V1*i4iii;§ S::r:'f.i--:3r1 ' (i§f3[§C)§) [;::»:'z:;:e.) whitth. <i:.z1m€ mm ei';§'{9r<'rI: "I"§<)131'--, i€i4E3{2€)Q8"'W1'1i{L%}1 prm-'%{41c:<; for s€:1"vi<':e in m.1z:'ti.<m 1'.:31__Ii'1:{'§)1'1Tz121t,i«,m"Tmi1f1.1:'1.0l(}g;{ ss<)f"t:w2;m:* §'<'):* 11s31'1"1;-g 1' 11 €':.}":r:% L':<.>1.11f$é";.,, '(iii ii)11;.1f1e%1f2§1'L<;:c§'_;<;}i"'}31.15§i1'1£;%$ss £3'? (.70 I'}'1E1é%:? 11.: E1' .i. 2'; (:3 a: (lit:

{'2'} (i.c3i_:ei()g3n'2cz1: (5;/"V 3'r1; / %*:'1*r2*;..;<z_i§z"c::€§.V 'j{'Qc:'E'2z'zc>icJ§1;,! 5:9/'€:;,§c:r.r_:.

fig') _ £55-?S.€§;f'I. and pmgI'am:?'1z'ng Qj' ' 4" z1./2'3:"I;'1E:.5A:{::3.:_§.b '£"&>._{:?T?'z»zrir:;i<)§;g.j SQfE.i.£.?{lF'£?. [z'.z'.z'} '{$25!£{{}f'€£.{'¥'{§?7'.. " .&:_i.:pwg3'a.ci.c2;£i.o:":., <;%z'z:"1m'z{?<:>I'27(2nii, 1'fn;*3§¢j§'%'i»§21.i':c§'§fan CiI"L€i <>z:'§'H3r :5§'.m,:£a;' ::e:'uz'£<;%5> A VV'/:ﬂ':€'?£{zg.E-,',€'.¥i' V{.5'i2'§f1<}I'r2'2.c:.{fan i--e::~}'z.n.0Z(,3g_y S(,j{fZz.£.;aI'€?. :'§.:.;f,?*_ ';: r'%'.>z;i<£§n§; {'i{."§iEi('€f. s?<:>2'2;<:::Z§"{zz":(>;; €£I'2.:."T§ 1 .I::z$$f:$'za.::s::>«se am. mczz.{.::r2:<s ra,>Z<2:.z:%s2' {<2 ir§;"E<>:":';:::a£':{;:':

. §:.'g1?{I:3'?..§Z.£.}§{}§§:{); 5;<."g=i'::,::..r.m;,>( i::c:Ez4z:'"é2'?'":g;2 £122.52 z4:5?z'::?.,:':§; vj'%;>{s.sz'E;€EEE.;; ;§§:.:€iz's3:«'»; cm :':':'§g3§a3:'::a3:"s,§{z:ism <35" 52 :st;,;s§e:z'z. s§3»e:;°§fz'.<2tz€.io:':sjkﬁz" (1 {i€é§J'{z§}€iE:¥€-5 <;§.es3z'§;2":, E/* 52 g1.1.I'dCIj'3,C{3 and assisia.r2.ce2 during the SiZClr5.¥"£i§§"'-._ "

phase 53]" 51 nets; $ysi'e2m, $pec§.jE.caf;i:§f:s' ~ ' secure a dazzabase, advice on prdp..n'e':tir<g £:"g.forrr1aI*t0n éecfmology scgfm:-clrfe 5 {U} Providing the righrg £:€)'.__ iI1.[{;_f{?i.a1ior'i*:."."

i:echnol0gy SQf.1':t>,!.§_(.1"'I"£;3V v_C€)i21ITiA£$'?"i?iCi.i eX_ploii:aii.on. i.fI£TlL££1.iI7;(j". ?'fghIi {tr ,.i:"%,"}5TOdfL£C€, d.isf.'ribuZ':e a}id¢_ set!"Mi¥%i}7i§:?T_""'1i;m5?"'" i5eéh"519§y sqffware software?

COr71pc.r1eI1(:S:fO'i = ﬂie Ci'&fC?f.i.O?i '_Q;'°ai'zd inclusiorz in 01.25;: ':5 iri,f'c)1'ir71&/iiiofi. iz:bfzr19Viogy sqfiunare i'pr()('i'L1Vcﬂ'1$§;'~V._ V ' 'V ' ' V (pi) _ _ xp}"+:z.2id'zir1:g*.;:I;n3__ r1'gﬂ?1é to use fn;f"orrnaIior1 A . 4i'eé?:':2§iio§:;;_:S::§fiLuarc3 supplied electranicaily.

24. E3;«.:¥zr1i::§:d1yl.'*V_t§iL4' e1'1t.r§es reggarding service does rim'; ﬁiéhég'i"n~1;,§s5t.~II 0;" Lisbill. "The PE23;°lian':e:1€. has £136 £.+a:éi§><:§£:;:Q{:.<%.,"é::§ 'pass 21 1egis3§a1t.;1<>n in :'€s;3e{:i. of Sat: 331218 ' V V {tam ~55.21éV{i'4-:i'.«:§?1'°'V'E{*£f E1215; be<;':'::: i:1$€r%,:':ci 13:': 'Lhﬁf E="i'n21:;c€ 52:3: 198%. i1éeE:%1'&ing i':';§'j"g:z<§$}'.2';g <3? £3.24. ié: is in §1.1E'i,§'E€'¥'Ei'i"1C€ :1}? smith 2": §}<m-*€r

2. ''3 {.::§.s.€\f{:§.'~%.1:'E{'§€-f-E' ?:r%.i.€:Ee 'x&;"§§.;'1 E;::£.:'3; Q? {:5 §_,i5%;:~é aha %./ 53

25. '}f'§':e I:{a'rn3.1.ak23. 'Jaime Addézd Tax Act, pm by 1,§'1€:? State .L€§§is121*;.L1.re by <,.rjrt.z.2€ of I:'.'z'2£,ry N0. iZI''(;fx ' Sch<%ch.t1e ? which reads as under: ~ Taxes on lhe»:3(_1ie Orpurx:-'has(: .r.v)j7gd0ds <){}'2eer {ham 2'z.e1.z.2spcapez's, sz;?_gj*e<:»z. 1:0 £1919 p;'ouViv3i.(§}=7.s"c§f' fi'nz"r;; 92/R Qf Li's!' 2.6. 'f1.'h.e word "g00ds7'- is cE'él1i1e::_oi_:£3:.i;§,e1*_'_.t.he Cozlstﬁutiozt 0? 1.m:1iaI-a 2--11 A§'1.ig':.1r:::"36_'{§( 12) 2133 t.:..1'1d'€:.I'}? .. _ i'"'{}r,{>cl;§' '"i:éCIb1,:'dr3s 'Vail ,f:rI.ci;fer;:'.<izls, c0n'm1odiI;ies, cm.-z (TlI'ﬁ'C?~7jCfS. "

22?.' 1:: "the? i<TQ;}:;~;j1.'§:1«=i..a'[}<.é3 "v'z1i2_:£-3 Added Tax Act, 20035 »ES<3<47t'.7£{:>1.1'vf%3_ { E 5}' £}f"i.fiVI'1'€S {he t:e1*:1'1 "G{)0ds" as u.nd€:§:w V "iii:-oc>ds;'V'.}f§{é>ar15 {Iii kinds Qf'rz':<)ve:2,E9ie properéy {<.§{:'£1{§?~.V"ifh§z.:': :1e1.vs;3ap£,>:r, a<:z.i<m.a}:2ls3 ciazims. séocics '»ar.icE gmcf seC:m'.:"i£3.s~:} {H203 irzcizzdes §§?}éi'S§0C§£2 52$? %';j:-gzfériais. :2:;»rnmc:d:£.i{3s {rind €£,?'EIi.Ci£;*S {2'r1{:£z.:d§.ng §;<;§;§i:£.s? :25; gcaads 9:" in §i{)¥"?E€;' r:}{F":s3rj'£>rm} :'m2<}§z>s2d. in I '»,i.§':e-5 s;:=,:a:e?=:::a.:.:.§<>r': Q? {:2 :4§,%::»z*§s:::=; €,'€}?'2§j'%'"€L£{T'f. :22" §:§'2.<;r«s:;e §<>{2{§.:~:~: 3:'; 'A be z.s5s:<-ad in £E2eb_{Ez'.E,€:':5;g {}i£.§., §mpr{3a>e::r2er::; er repair 23f X?i?5:~:'.:, . éxx Xxx:

1 [.1 A E'3--2¢_c:g§;f:'2%:.:1:{;";';ir1g am? przgziiéizgg sf 136212;" per {?€§"i"£. 54

rrnxvabie progjeriy. and all growmg corps, grasé lihzhgs (Mashed to. Of'f()!"7I1f.f'lQ part, Qf f§':+.§7_ lC:i2.df--.. .' which an: agreed :0 be severed §)€3f€)E7(:3, V_ _ Lmder" the c*()I'1E.raCI' Qf 35:18:"

28. }»I.<3\.vever, in the VI. S<:.hed;i%V¢ Adcieci Tax. 2003. 11125161" €fii§{,:fEiC%:E. "thé"

pr0gz'e1n2§ning and p2'0vidiru1g §nc]u.ded.

The VI Scheduie cazme 2006 with effect from 1~4~2006. K . V "

'F: "--si;'~;"r-E s<i'I'~§é«:15L3'1,E:

'§,'§éct;'o.11.'»$[}}{(:)] Sly Des<j:ript'»%,_m':«.Qf fa}«:>;"1{:~s' C<>r1i.r21C:t Relic: of Tax No. V . A e . €fe;1n.§3L.1i:.<::""s<3E't.wa:"€ §{ﬂ _'<'§>£%.i:%3c'§.12Eé% VI H; $36. saiéi Azié. w£.*;,E1 c§)f%:;:1. §':°{?2z?g1. §H4Eu2{}§}€3 »ié:»::£'i:i=; .ss<3':.:;,:j§':é:' is 3:25: §<:%2:-"'i6{§ 0:': se22:§%: $2' §i%{.E§'(,'§Eé1S{'f szaf ff..§€3<'}=;"§S imriééwiati in "i,.i'<.,-*C3:°ks:-; C(§;':':'§';z<%%.. OE}? 5:',-Ufjh v5:>:'§«:s; {7<3:3?:.:"a<:i. S2§:'§"§i{"E§"T§ S§}«iZEC§.f§€{i 2 § 55 in VI S{:hec1'L.11e is pr(3gramming zmci providing software. 'E"hc:*r:forz3, if the works <:e>:"z*§.rac£: of providing <3f(:0mpL1t'er ES{')f1'.E\721I'f3 i11&'c>i\f§;S of service. the agreemem to sell can levy tax on sucth goods. is iI1.{'f'C:*dL1vCf;i()'vI'3".'Of VfI,V Scheduie on 1.4.2006, the ,,,,é~?'~f"as Ensferting' V Seciion 65 (105) (2.226) wfi"£.h e§'f'eic_:_?, f:':'1*v<)_1_'a:'V p;;bn*idi11g for service in re=.iatio1"1 £0 in.i'ofi}'3a1.i*ﬁ11 software fer using in the cozzrse 01' E'L1:*{.}1e;'anV{:":§' in(:1L1di13g éeve1c)pII1<-3m _r3f'a._I:fef0r£§1atj0zé' 7fét:hi1Qi.0gfy soﬁ:war<--":, siﬂudy. analysiis, of irzformatiotl techneiogy s(>£"Lw21r<§L u "E;":f'£3'I'.I.i?;.1«i:';A:/'iVi(,.*T}.;1V'*~ iechnology software includes C£;I:1pL_:§e1' S{)7.1'.'twa:'€V.V' _1'r"1 --j)'i.hx§i" wmds p:"C;graI:1'r:1i11g.;§ and §31"0\,-ﬁding «_ of c_<5§'z1;>:'L_1:%;.e:v s@§'ﬁ§x:r'e:rs$__gniescribétd in W Sc§§eduIe £1.92}; Eorma pan ,}:>§'~S3,€,:;*:§_{§:§..:35'{ 195} {zzze}, E~§<:}1-v€x'.z«:=::", it is; Well seﬁéeci ihéii ihere :13 §};f€§I'?._ﬁ§'£E.iV7tE*§j1. i§} Ezm-* K} §§I"i§?2{)S€:' 2': £23.}; 'E}<}E,}: ':33-T 'LE1? §'21:'éé.211::€:":E. 2:.mfé__ the: S£T,;3_'s;:§ '§;~e§§'§:a§21£zs're3 an d'E§'§ere§;%';. é§S§)€{T?'.£-i. in aiher weriig, gm %:hs;. 27':-E?»_§}€':{*,§T 5}? 53£:%§"a?i<:é:._ E-"}'21;'E§21§:1£.~§':§. <.:as.:1 Egszfjfg éazsg azzsi an ihﬁ Cv(Ji}£'3!'f'If7?(3f1.f. would be deprived Qf obzaim'ng Ila}: wi"1.aI's<::e::g?r under" {$163 P"ir2ancre ACE". V pc>ssible2 fa arrive at a COT'LCll£S£'{)?'L ighaf, r1_c.>.._1',cv_;,'ac'V. .ai=§i;El _ would. be payable as the tax }T:&é$"i:.:rJg§r1.«?1e:£.:i 'té_ b_e"-- an mdz'vis1'.ble om.-A . A di.slfr2C{i;:m ;:¥;"mz. 5',)VV(;'.b"'€'3'_Tf¥'."l,(3' i:§X/,. m1'rzd bssfwefgen an tr1(.ii.L=-¥§ii:2le 'AQGiaf.raC$;"'t:;3§i_V ail ::.-ompaszie corizraci. if in CdtL«L.<;&§r1zra.<7t."aT}%1"e5=T!.»;é:71+éiv1i: promcie service is c:(::1i"af:-395%; .I..} 1«:..> fJ:.;_rp0r£«'Ct2":.d c3Lj;]'eC£' jlor which the Co;ésif.i::1jio;r1 51333:; i:{3.VL«£;f:"£:x:1e2r7ci.ed. and Ciause (294) had 29¢ "mfg;-teat";VA-mete 366, mu:-;I be Icsapz. in. n'n'§nd._, I 30, that a legal {he said prouisian.

S1;-;,_(:h' Q weil known, shouid be ajﬁﬁiiffﬂ'OfllgfI.O' 'Z'}fl.€'.- &55:ﬂéﬁ{:L[<3r w}1.z'c}1 it; was enacted. , E23. '€I{{}é,€}'L.L§V}'h' ~n"1u_:s E: bé gzven its fuli affffeci. bur Ijhe ._i£.>0L£'E:Ci'H-!Z?§"!'¥1€?Q?7t mar; is'. sZ*2oz.:.Z.(i be appiééed. .. _V Z:r§g;r};:.r§ 2,:-1, §GinZ' L.::?1z'.:::E1 was nai Cozlierzzpiczieii by the E6_é-j'§f.5;{§:;;::§'e?.ﬁg" w?':€::?'z. a:.2g>z:ir:E ieaoi 2353 an «:1:mr3"s€2.ig; er a§'}V:§e;.£,é':f§.§':j;}= 4'-":§"§..; 1. ":'?":e-3 {it-EEEEFVEG a:.:E'::'.§g.> z?'z§;m*'g.:?ge§.i:'zg 5: :~;§ja?,z.z§le: 2":/21:35".

Efﬁéfféf' in ;r:'::is*':5§ £.§'z{,:.:. §f""ze §::>§§f3§a§:.z:"{.> 2942:; 5;zag3;3:>:«;<;ed E15} §<.:r:<3:.£2 {aw and zifza §.g;{</;§s§:zz::'{}:"z ertaszed is 5:

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58 I"8CtSOI'££I_bi£3 (me. The C()urrZ must. also bear in I"}1a.Z' :.z:i'1.ere;> the: c1ppli{fa.t.z'.on. Qf :2 parliaIr1er1zaI;3'~---c2;;€i_'__L' A' a legislative Aci. comes up for C€)2'1SiC:f;':;'¥Ix'Ci§i§')f:i,; ' e*r"1dcauours shclli be made to s.z_2a.1.{1ai _;:g~r'"£V3'i}i;§iV5_'::V1.r5V'.t'3V,ff ham me Jim./-5 are made C}{)pli.CC:»'ib§.€3.:.,. I _ » /' 4'

82. PC1yII'zerz.ls Qf S£;?I'1}i.C€3 I'CuV€'.__a.'S'.V_als{) c':,r"é>w.' ' nm.ma.!l.;; a=2xr;5iusz'z,>e. 'I'%tefc3f{3";:{;, z.I'z,é';; ;»f%1az zi1c;§V_E3%é. ﬁ:<3ld to be ag;:pI.ic7aZoIe I'1aui:'Ig :"<§Qa,f{1.VVI:'o l:fi<;"..

_pCi.f£'1f72€?i'€'?'S Qf zzﬁc _c;Vir'a-:2' £fie2«.sczlesV'AA1c%}< as €I'Z[?iSClg'}{;?d in VA 'c?E):':j1%)g§si.L{é .,C:'(.§nI.r'<3£CI" as Con{I'ad.i.stirzg:1isi1c5{1I';]"r*(Jfﬁ 'comracxg. Ii. I'T2{Igj (:(3r?1"sis'§i}Q!' .(}§'.[f:é5'{'{.3}'lI4 é;=E63%'f1:éi1:"-5:~=' providirzg for Cl§'EI'(i('?,i.f1;£_'j- C1; -.tﬁaa;i"u:1:? t)f7£¢>.i:g; ....... . .

36.' .._§V1["1'€"?1'€?Vt?§'"'3€gi'SiE1§L:f"$%3 powezrs are disi',1fibu.t.€d beiweetl the: 'i}:;:%:'».;1 £iI'1VC§'-.?jl:§}V€' 3§.E1i'I?iS. S£m.a{,i:}:1s £113.}; arms when: ihﬁf W90 "'§6i£§ié§'E:-11',§i?€% §'i.E;%§..r,j1s might. ap;3au'€::1E§'y overlap: E". is ihe C§%.3"'L}-' <3»? 8352 €x,»f*c*.3j.§ii§E'iCu.}i. :2; m.;»1§; E36, $0 a.sc.eriai.m in whaig, C§<:§;1"e€--3 ~ .{.';:{;.:;; . ' ' E.3.§'"}AEf:-Aif} x§:§1~::i:i§ ms: 2m€E":a1"i'£:y" ('am 6.62:} ax.»-"'§'§'.E1 :212:"{'i:ers; faiﬁizag

-~.:>:,':fi*;:}:§:':":t:'iij::érsase;% :=E5:§»ss:~:<5s:r=; «GE s::§':3}é:{::s«: f:'.X.§SES; in eaiiit E<3g§is.~;E2v;,L::'§% arggi in {E29 §§2:.i*i'.§<?':.;§2'::' <':2:s§;€ §:::6§{;:'&% Eézem, iE:€: EiI§E.'§§,5€% {Ff éhs:-r VV :"§5si«:§}§:€t:§w*. p€2i,=»,='€*.:'.:', ii <:§3'::'Ed 32.83. h.awe EEGQEE EEK: E3'"§i,€E§§i{5¥i i:§f:a';: 3.

"E confiittt Sh()i}.Id <?xis1.; Eiﬁd. in 0rc1<~:1* to prcveni: such 21.:"'e.s}'1;1}i,"-the {we pI'DViS§OI1S mugt be read f'0get".her, and the I;1':i-gtigigefjc-E'"

ini'.e1'pa'eieci, and, where riecesssary m_(>d.if§¢d by"ih'aL';:';f i'."r':<:"a.thr:r: "

'I{*'1"om {lime to 1'.iE11€E? that'. legislation, ;3terpe1_9f4i?ig :11} Eiieal with a subject in one Iist, 'lI{3U.C'iK'1€:"i-3_Va]SO'C:I1 :3VsLﬂ§j{é£j'E..i.n"a:1oth6::.1j* liisst, and the €ii§f€fI'€3'I1i' pr(>s'i$i0§2.,=Wof §1*1cf. e£1.ai'c.:it:1_ 1§.;§11i. 'may be so closeﬁy 1'.r1tert:wim:d thaV¥:A*--..g}'i3:§1"_ﬁ 21 siriciiiy verbal i11Lerpret.a':.i0n wo1,:1_1d E'€-.'S'\'._1}.?....:i.'I'1:'~.E1 statutes being declared i1_1é: : éhem may appear to 11,§w:"i__ Tgagisi;1i'r;t§'~ "i'11_ f<)i:bidcier1 sphere. 111 such Ci1'(?.LEI1}EST;a1'_i{2f3S /i:T}(3 ".tr:;:€: ' *3,1€1f..L1_'I.'€ and character is {G be ascert,a:ined ._f'"oz< of deitermizzirwg whethexf ii is Eeg;i31at§o11 %2v*%%;hv.:'espeCi_ i,c:«.;:i'1eztters in this 11.5: or in that. list, ii:

is p£T_§1;)1iJ.:a.rEy k:i1®wz1 as 'pith and substarlcé'. The law 'with ;"€<;':§>€£:E'. 'E;e:3f 2:1 :.'x~i(;§3jE3L7§ m.i.g;E1:. §m,:ié€r1t.a11}»-' ':~ai'°§'s:c€:' a:":0the1' ggzbjézzsi: A "is"; :§{}:";is:v.?§>é:;4,:;%; §f:¢2:éfmE"1z:v:, is :'m*é. Em: ssame éhing as ihe km: §'}éft§E"3§_'§ GEE mi: 'E'he2'e migghi. ha <We':*E21p§3§:1g: bait. ihté <>V€':."Ea.g.3§3i'§f:.g§ m':.z§~;'%. E36 E21 ism»: 'E"i"2{? f:3§i§"E'}{:'f §.§"2:.315:%2"~:{:i§{sz2. 31213:; .§:22'{}§.x='t% .:€;=w:T3 -:31' mars: i.z1XaE:3Er': e*f~:€:1:.s in its {%i.ffe:'::11?t a.3§:ee:é?;.s~;. Bu? éthé fact" 60

maxi. them is an 02»'(3r1appi11g does not r:iet.1"ac,£. '1,j.he dis*:.ir1(:tive.r1c>,ssss of 'the: £iSpE=,(ﬁE.S' "IE9 true §1£1'[.1.1F€- éi:'IT1d_AC§§I'%i'I'3§§'?¥'TF"; of £4133 }€g;"i5;I21E:i(3r1 must. be de'terrn_i_n.r3d_ with '1V*<éfé;1'=er'i'z;*.<V:'_' questi01"1 of {he gaawer 01' the }egis121é'.ij1--.rex <:'i,=3_1Seq'L1<3ht€€sEiilid effeci. of me §€§._§iS].Ei.'{.iOI1 are 11c)t: i_.1'1'*;ﬁ sz1'rz$ev.f:hing :53 I'.ht:«-v1Qg§i.;<;I:a11.iv's%VL' .*5ubV§t'3(:t I113.l,f1€}'. Wham n1e1't',ters ui.hVe -1,1e1E;L1.ré~a_t1d (:§3:a1"ac'1,er of the 1eg%sI;af::i0n and r1o1'=--_i:';.s 'ﬁ11'.is1:3'1f-1§':f;-_V'€'CGI1O1'11i{T results that:

matzters. _ '-

31. Th<3ffei"0fx::' if c{21r1§.";_Liier_prQgfé1'I:"1:'ﬁing and providing Gf C011}p'L1?..€'i""$l}'§i},5fa1'€"i:§V1V\70iV'f3'§3'J[X7U(}'.'€{Spf3C1iS, one faiiing '9.-"H,hiI1 zhe. power eVf_ih%:_ PEiF§§:aiI,.}'1!'"3I"E'E,.'aiiﬁ"Q16 01:he'1* falling within {he power of the S'Le1VVt'fe.__' I;<2giSI21tL£zf€" 'f"C}.'_."'€3§}aC'[ tlie 321w; the law so enacted c21§1::.;3i."L>§:. fc)L:'33*.=.{§. ufzrauii with. Whetl 'the: pmgmrzmling anti ;:amK;='icE§i1'§§'A sf'zzornpu:é§4"S<3fU.>1Jare 15 i,£'€E3J§€i'd 21$ w0:'£<;$ C{>I1'E,I:'a<:"L. as __j:h:j:,wC§¥i§€é._(:{:s:'1i.:"a§g::7%;. ::€::?.€5;$2.1.z'iij; i.:.'2*»,='{';h-'es~_'s 21.1"; ag:'e€.z's;:er1'L :0 §'€fIi1d€'.§' s;ez*a,ri;%<':~ E%;§"§; ;E:f2_?:'1-:i:§§3'{ffE'%Z171€f§'1'i', §s:>r 552136 9? §(:>{§«:1ss. S€f%°":-"i€:é3 a.;~,a~.:p€.-::?i: <:0:.z}d 'V he E,aé::&%{§fbjg: 231$ E53352'2=a.:m2'2'2é zmzé %;E"::% i~:e27:.}:? 0:? §,;;a:>{§S 2f::%pé::é'%: c{:x:.:3.z:'% _ ";:.%3.VTi.a'-:,':<;<-:~:lC';*' '£33: ihéz $éa%:<:=. '§€§,g;:';<;;'22a;U..f::'s: §%':_:zL Ehig éis%4:£:"1:i:§§v£%r1es-as; :1»? E 671 Ewe [§'é1.I1S£1{?tiOI1S is to be EM-}{3f3.1"Ll21iI1E;1b1€ from the Tl€E'}i1S_ "{}f"fLh.€ composite contract. If such an ini€r1t.i0n is; mi: ci§Lé'::%i'r'3<agi':3iT<3A~.b ffrolfn {he {arms Si' {I516 Ltsntract then we. have _11'(.)m[:'i"r";d :C'::,:"[.'viéhai-V.iS"

the pith. rand subs3ta13c:e of the c7.o'r1t'r:a.0t A._1'_"r1 <3iI:1é:1~1"_ 'w<7i'd's.. 'Q-3'i*1_€1t. is the ?;1'u& neiturcz and c:ha1r:ii_:'te1j of the CfQE1i.tf€1'(3T{.;v<~..V,1V'iV'.~{)E"L a:':

e:>:amix1at§{>n of the CDIﬁ I"c1CfT, :r%ot:vv'ii30ssib1c2 to discern i.haT: the of goocls but is essemially an E':g1fE".E3I"i1f:11v1',,..'._{T1:.§"§)1'l€%{;:§":'D.~t§i1h€'I' the CfOI1C€]?t of 21 works; aspect theory is amfaciied. Vi*3'1:i1r;vx}§ in List, H of the V11 Sc}1edu.ie _'Ad<:i€d Tax is snaciied by the St:-u.e Legésiature,_as. ﬁ1e"$§a~::r~~*'I,¢gis1atL1re is C0:11p€t€1;{ to €iI1€1{?i', laws in res;p'C.ct"a£j"sa1cE=.c>f'§O0ds. By intmdu<:i11g 2: scheduée to the.»'Sa;1id"e§:act.:i1'e':1i agrxé d€sc3;'i§3ing u§1ci€:;" 21 w{>rk:~:; Caiitrzici. '";::"§}g;r3,i4::::;%,:":'g;.._and §}§'0'%,-'i{i§£'Ig 2: {t.:>mpu't.§>.r $0i'€:ware: is s=,=pecifié:d'Z

----.1:.r';§E€s::s%;: v.¥;;.}':é3 " %..§'{§V.v%7G§'§§S {?{}."£"i'£I"aC§ i.:1.ir91V€$ em. s3iem.€.~m {I}? 35112:? sf §';{i:v.{>CE:4:?§ fhé' 1:':§giS§23:1z:1'€ has my §;<>wei" ':0 EER7}? tax 1'.i§"3;!Zi€E" the: §:§Ei§.£i ':{§.{3§:".A E5i:::.%L§21:'§y, {he 'E}g:::°§§a:11€i:'1.§, aiiségéé 3.32:1: §'3{}'%f%£€:i'§" is Eérvjg V ":":s::.r'i<:*:e "MK on 54.2116 Sf ggjoséég if by :ir1<t¥uc§§:":g E2: the E*"inz1:1Cc::* Act E E32 cievelcmnaezai sf in.i'cn:mati{>n 'technology s0ftwas°eV;' arialysis, design and prograrzmaing. ini'0rmaf.3_Q"f': teE:'i€i}':'<.\l:'(3;;;\_rA'v, 5o;ft.ware and various other aspect_:s....f,Queh=i'11gV' 'L'.3--'\"..%Vﬁ.\?x}V:'c'i.1'V*;'_"';*'.viI""-_U;VV involves saie of goeds. 1': has to be izieciééssiiriiiy..c:'t:n'E"ined"€'d' service aspect in bath the e:'1TaL':--i",_v1ner1'£'i:'=-V. i:hi?'y types' of activities which are liable I131' ii:-':.x' A due; is crfast on the Court £0 ime'rp1'e'i 1'.hose"«pf;3Visi0r5_svi'fi=--S'u,e'n _a harmonious way so as to uphoid i._1:1e rig:.£¢--.0if"bOi'.hgt-,hg»;é§i;§3}3;tic>ns Le ievy tax whicjih faii xvitﬁﬁn 1:E1'ei_.1' DEEMEII '}'}'.':T_i".1e the Con.st.i.tuii0n carved out, excepﬁone 'E";*4'_) the -1aw.vde£:L1areci by The Supreme Coxwi: and ¢_ §z:*:,1fa3<i!1:;:e'€l ijhe e<$:{z«ee;_o,;I:v0f 'eieemed sale to enable the States :23 lea}-jy._t2Lx:v"ar;:«._:{'E":e sale aspegtt. 'E"he 461" 3.me:1d112e;:1t. to the {L<*:';::';i~2';':i:z.i.tEe€t:.--. iéifﬁigth 'i'm.1"<}d'u<:e{i eiauee {2§~A} ﬁe 5§r§.'i(.%§e 365 'V s=pe<:ii3(Eé:}.§§: V[}'§"{)'s,""§C§§:"ic'.i far iéiéﬁee ?L:3;;:ae&e'; «:3? eaa-sess Wheze in :°espem;: " "(iii V:.§:s.e z.~':%é:"}?' Same '::T;"m:s:2::;%§.£e:'L E::s:3§E: éihe; ;'§i.a>&.e L»e;,:ie§;a"£.':.':re weii éze {ﬁfe ?m°i§.:1me=.:-1': ezm make §;€:i:<.,a-*. 8::'ew<:Ea.uee {E3} ef <:E2:L:.$€: (2% 68 A} c3§Art:iC1e 366 S:'.p£'.C.'§i'i(T21U}---' deaiss wiih works {:o11t1'aC«"Lf Ehus:

"366. Defini tions " {29--A} ax on the sale or purchase of 'gQG:.:ls iﬂQl--?£d€$.» fa} X_3O€)O('XX * . _ {b} a fax on the z:rar1_3f'ef"=r}f' g2ropef:;q_ir1 gégads (u:.rh<at:.l1er as goods" or in _«§0n"{<2=-<§c'E1ér..jbm1} éfzvélved in the execuiiorl Qf ct i1;o:"ks,ef§)rtirqC:.':

33. In 3.. c{3'r1tr2a.§:*L. s;3'1:i't§_'i_:;g service and suppiy of gotmls has' ﬁi':51i;etitufriQha11'y jfﬁsirmitteci by intmducing the cto;"1ctep; of_deétIé£:aE._s;a1e."iiﬁevrefofe, the w01"ks CO11U'E1C1; in truth, Z'€pI'€Sf3I1 LS two ' separate c::mi:ra(:i.S which are disCem.ab1e°a.s s1';<th._. 3}'¥3é:n; !tihe Stale Wauld have the pawei" E0 sep211'--§1%.€u'i:h€ 2:g§1's:*--e:t:_1er11' is $633} f:*or;:1 the agreemezzé $0 render .:~5€m.:L£t3, 7i._1f:"1p0se a. 'sax an saie. 'Fh€:'€3§0z"'€. 'ihe: *<s.,-forks;

"'{%;(}If7:K§',1"Z?.{"f"§_1v .,:f1e=€:%»:'~sé§e1riE§; 2-2. <?:£}m§:a<:».S§E'.%3 0:';-mm{:i, C<>r;$is{img {if bezh ',;\E~:> éﬁﬁff, §7:':':: {§{'.E"ij€ '§'.§.'.i€i'f §.éf*§;§$§&3i,i¥'%3 C{'}I"§§§§@?;E?§E€f;'f af {E153 S%i',;-':%,1::*.:"=:; 5:'; Ewaz »9é2i'éE;..§,2:x an sales; pmviéeei ézézaﬁ; the ne{%ess21:'§; ::fO§}€iG§'1":i'E.8.:1f;.S of 22:: .:1g2°ee::~;3.::t'1j':; ﬁzz: .593} g;;<m§§.s:; amd 21:: zzgzeﬁzzaezziz '£5; reads? fE5€?f:"'J}l€i'€. 1 5/"

Eg /..

64 a sale are prese:';i. in the ira1132-Izciiotl and the: sale is diszirictiiy d§SC€3I'I1E1b1Ei' if} the i,raI1sacti0I.1.. 'I'his does not. h(:x\-=v'<3ve:" aTEVE<§!-Ta'-* the State to er11':re:nch upon the: un:i0r1. 1:131 and ta'aX~«~.:~sc:é;'xz§_CL-e'.js:.by ir:C..EL1dit1g tins cast. of Such Sarvice in {he valmz 0f thV<3 3

34. 'E'hereI'ore the iegislatfive ,'i..IT1«i<jar1'i--i<>.::1 jghe €XpFCSSiQf} (if 'S-;»aE&'. of gaods' Vi.?1'7 EZ11?;1'y._54 s}10§.,:§{iA .b ea1' p:§rCc:isé", and de'i'i;3;1fe meaning it has i1*iL>.._Einv', 2m.d._t.I?1af 'ah.-f3 meaning shouid not be left to 3[1LI:'C.I'11:'1'c1'{&f':Kvifiii"Jiﬁhfi Ld{:f"i13ii'.i0r: of $316, in 21 law relating to sake of good-53 vii-fI'1 ic?}1 :1aig§9§ivb.ér in fcxrce for {he time be.i'1igV;'1Af.i}i1e xx?Ef§:1*L1§s"""»3«é'1'1e=: c;f".§0O'ds" has in be irlterpretad in their legal sé11se'.Vt;h:2VLjt;Asef:':sé"t:e§.'1:i oniy be what ii has in the law 1'e1aI.i:r1g t0"v-$2333 0I;V'g0.€)ds; 1*a1'.'i0 of the ruie of §m;e1"pretati0n 'Lhai; w9':'ds et'"'-1¢g2ﬁ'i11':'§3o1"*{ 0c{:m°ri:1g in 25. s;t211.;:'é.e sheuid be ,,-mris--t:::911E%id §1"1.i&,I'1<-air §.<£*§;é%§1 Sense is '{',h2.1f;: these Words hswe, 31:': 1am:

a::q%.::"i.V:i;<:%:E.._zé+; _{iefi::i'Lz: azad p:"ec§s£3 semi-.;€, ané i..h.aL a<:::m*€§§z2gE§,_;,,, Eh': E'{:__:_..{is2;§::é3:V:f$s i"m.:si be i.aE<;€:§: is EEE1'i-*6 12m's;<~::T1{§€:-{E iiézaxé, {Elsi}? :3hs:;u§€i 'ax? %,§Ii?£i€5'§fS'é.{§{§{§ H1 'a.h23Ji' ;'.~}€;'.I"1f:':°€x 'E?3.t*§=*3§'£32"s:: whiie iE1'%{':"§T}§'E%'§'.§Ei.§;{ am V "é'.'.X}?;"€ES§Svi{§£E asses} '£22 21 i<3g;f;;1i E5§;'.1"1S€;'i. we §1Ei"~..-'€ <;r1.E3=" in :~::s3<::az°:e:§°z: {ha 3/.

65 precriger e01";::m;a1;ic>:.": which it possess in law. Ir:.."1:1:tEi;i;-_ ti:

co:'1s1.i'[ute a t;'21ns322.:7ti<>:1 of sale there shoulczi §3<3_::t11 express or .implied, zﬂating to goeds {Q be CO~z'15{'é}F'€?:Ci' " on t.§.i,1.e in those goods. It is the e:'~:.§s€tz3_(:'e .. #31" this. éfc>r1«f:i%';:>__t 'ti1_at both the ag1'ee:ment: and 'ihe<§321«3__€ shbuléd relazéé A.§«:...j;he_V§ saIr1';§ ~ su}::jeci--rI1atter. Where the go0dsé"V{i_éE:x{ered'":.:11dér the cozztraci are 1101', the goods cc3nt.:*2:x.cfe'd ibr. };11é"{;u._1.'E:hase1' has a righi 1.0 reject'. them, or to accept At;h_é'rn..a.:'1d hiaim dainages for breach of Condiilizm. iii iémxxﬁ tH'mf_e"-Carmoi be an ag'reer:1e'nt relating to (3:18-:}_{iE1d (if'p4;"O=;§'Le1f'ty--anti; $2116 of dii'fere:I1t property'. On 1;h<370t'.h_er «v;h'u.;3L--bfe a definite agmenlent batwaeza the par1",iés._1;01f ihff. S3336 Very 'g0{3d$' in which eVe'n'{.L1a11y p'1'op§='1*£1y p:~3.sse:'s._ '"115 SUTI1 up. $1.16. expression "$336 0%" goods" in V'Ei:1é:'$ 5'4' norr1<3nj:.zris_. its esser11;.ia1 inggrediems 'eeiﬁg an L'21g::1[:n*2r§m15i'§:..£9 fs-ﬂi n':<3va'bi<:>$ for a garice and _§.:zz"0per*{3; pa:'5s§:1gg ':h63~=€;%_in §:*a,::"§{e§2Sa.z?:%', :5 "£.ha*: ;?.g§1'¢§€%§:'::%':§§.. V . 'E."h.:% :%s=,»:':~,:6::'1i.i2"z§ 56532 H2 136 5'~;::izz,i.S§:%e{§ 'z>€§<};°§: 21:": .:e:r1:'i§7';:% £5 i'«;3:_;ﬁ'<§ "£0 be '_g_;'<)@{iS" E3353: 'i.<--:s€: 9%" mariieﬁabiiity. ES. E.:§":€ m2z:'§::<'£.§ 66 the said goods to be known as a €:c:11mo<:1i'{y 1:0 2; cL1st.0mc~:r. In other wards it shouid be k120xxzr;:'i;o as geads' "E33211 ES, such goods z1mss'L__b»e market. 'I"h€=ref0re. an artkrle or cL)1;£"2.;1";{;jc 1'ii23; be s0methir1g§ wh.iC.§n can c)1*di'i§§i1*i_1y 'L9 11,«:3v{ b0L1ghi. and sold. It n'1'L'1si' have cVjV.ii3.:.1:*£1<:te:'r or use. "I'he1'ea.i't.er it " of abstractioxl.

1€z'a11s111is3s1'():1, transfer. CEe}:'-1-?e:'j;,8f;c>i:'e1gé'~e11idg§b$s€$sio11, e{(:.,

36. The"Ifoiiy_+'_$ixt}.:__Amer1ﬁﬁ:&1eni'.does not give a. licence, for eXa:rnj:j§€:," a f.fé'1i'S§§ctii.£>:1 is a sait: and than to took a1'c:)i:«r1:d<'_fo'1 goods. The word "goodss" has £101 been Fo1't'y»~siXt'h Amendgnent That :r>__f 2: 's§aiiev..¢.m1::i:§z212es is heive (E16 sa.m€ dcfﬁnitiim. E33;

';;f§.€;':*'¢}.ci}1'<:§;:*:~;_g :;§{pa.rz1t.e cat.eg<>z:ies of "dee.med sales". the-:-": meamngg "<3? r':..1'1€% wag Hm: zﬂ*t'€:'§=.:;§. 'E"ra.:1s21<:ii{>r1s w?:i<%h a'm:é :z'1L1£,éa:7.%;: are: Eimééttci ii) éhgt {'.Z&.1':,EE%E§E§ {if :'x:;':i<:.§.e 3§5§?;Q»A}, i ~.:é'§§:%;2"§; §':'§:':§ :12-:§s<;%s§ f21ﬁin§_;{ zzzzﬁer ss1.1"t3--£_7E.2;~:.';7:s§é:é Eb} :;:::*;{E {E} of <:Eau.5:s€ {$1-1%.} {sf £1:~Eie::Ee 366 t:?1€:r€:~ is :10 zraiiieér servéate mzish E12323 hem. 1 i "3;//' 6'?

pérnlrétteci ta be so split. If there is an inssiirumerlt of CO:'1t1*a<:t wI:1ic.h may be CGITI1pOSi§',€ in i'0m1 in any case other than the €XC€?I)§;iOE}S in Ariicieis 366(29~-A). unless the trarlsactigvn truth represer1t.s two ciistmct and separate cont_;:29i_ct'S"

discﬁrnzibie 22:2; such. the Siaiie d(>e$AAM:1o't h.aVé:" p.0wcz"__ it)".

separate the 'agr'€err1t=:ni to sci?' f'Y<'>fzf;

service', and impose tax. on 1;hTe-.3ua.1e. ' pa.rti(~:s have in mind 91* i:1t<~>:1d out of the sale of goods. If there :19? :<:.§;V£.§f;§,.iQ11 is no sale f"'3V'€3E}. if U16 c0n!'1'acf1 C0LI}dWb_§;.': djsih£:£;gréE.£:d;~:.Thé test fer deciding xarhethég a __L:.;1é3 ctategory or the ether is as to what is '$2115 coI1t1"ac't. The Seiier and such ;}1J.r¢E::21'ss:;' 2»-vS1A1§»;jA ad idem as; :0 the sub§eCt«mat?';er 9? i§#§,2r:T§1:2:_:se. $%§"'é§rrix='ing at a Cazzdzzséon the {xmri wmﬁd the :11ai'E€*r f:"<>I":'2 Ehﬁ. QQEEEE 0? View of" 2;

':f:2a:;.;f;;2.21b&<: _p%;::'8{;i": Q? é%i-"'Ef1'°é?i§§£'2 im:;e§.E_ig§en<%::>,. 2%?' Ti-"16 §%.;_36:as: C€§3.Li§'i in lbs: $2335: £33" Bhafaih Saﬁékar ﬂimited 85 anether Vs Efrtien sf Endéa amd @£.h63z'.E:

g/,4 88 reported in (2006) 145 STC 91 dezxiing 'wi3*;h deemed has S¥;'.3J{,e3d as under: _ _

-43. All the clauses qr article 366{:29A} sejg-isazai' bring transactions u:h.ere or1{3Wo»1f m(}r&é"'i:;f:':

essential mgredientgs of a scale: a_9b_Acfi£;;;f"ir7zgad: :n=._:.h:2\__L Sale Qj" Goods Aci", 1930 are Lzsi'fi;:'r:" {mg n ambit: of purchases ar1dV.§¢§le3s_'f%)rAi'i1¢ levy Qf sales tax. To z'.."'1L:zL'>;c';« e;x:.r,er1:i b;1{Lj_ ' 1 }'1e principle eI'lL£fICia£'éd~~._§r1 .D£i':'2.l3cerly iiffzifed. The amendmerzi; é:;péCic{i'i§;' specific composite =<:Qr1trgL::'i.s;» « if :;i2.._ \_ %~on.tracts {(flCL'iiSé:";Q:')j}';§, 1't")'L~.1.'z:"c}'1c2:-,=«é_"V"iét3V:;1i:'ra;:i:s (clause{C}}, c: ai;er--z'.1*:.g.bt$izij"afé:.3, f(:--l§iiIz;9e(j)} by legal fiction {'0 be diz}i$.i£§Ze C€)'ﬂ.f,IV"é4'.:.','V['.-3,_ {he sale eiemeru: could. _ be isdfG;?'e ci 'afid be '.§iL£b_f€C'I.€CZ to sales max wfzere sjgle aé'£e2mr.>.ra:{ Couid 5:253 isalaied ané be ' 2 , :::.$,i§»c£:§:eL??V to sales tax, _% ~3i'4_._ Gmmon B:;:":§c{3:"Ze3g; Eéiéfiﬁiiiéfff. {he 46?" " "'COfE;§v§:f§:I$€;f{§??{l§ 1':-'s¥"!1{??'E£if7{2{??"EE. in {we rz3$pe3«,:?{.€. }"*-':i.r"5;{ u;»:Tf::?§. *;%}ga.r:;§ so €,?'2<2 €>3é§fiE'E,i€i£}?E Q9?" "S5356" jbz" me iziszjsaas egg" §'§':.{% {L7{3r:;<;i.f£:z:.::'§{>:': 2'23. ggerzarzzf magi far She §C>?_1I';13{}S(3S sf gnirgg 54 <5? Lisfi ff in ;*}czr§iz::u.Ee::;r E 69 except to the extent (ha: the clauses in Article 366, "

€29,112 operate, By imraciiacfrzg separate caie§;'5rfe*§«;'_'-. 'T ' Qf" "deemed safes", the meaning of £f1e"~..;L=(;%f:i. L" "goods"' was not altered. ']'I1us~z';."::e ie;"ini1§ic5f1;é' Of" the composilie elements Qfa sale spiel'; --et:zs'eei.r1terié:'o'r1 Qf" the parties. goods, _deiive--ry.U {:'[iC.,_,~'é,;:{)i_1_iC§{ conz"z'nue to be deffneci ac'--r.:ef*ciirtg ioV..i<:f"a:2A1e5'r} Iegci? connof.a£z'on.s. This CiO€3_SH_VVV:f£v{}f' ;r_Vne-am' "f.!'2.gt _z%e COI"I,I,'£3I1lf Qf the cé)§};zf§;>pZes-'_VA rernizizg. Caurfs must move with me: 45"'?-

Arner1drI1er;i'd9es mi iiezegzcej§)}9"e;»<::zrnple '£0 assume §--.':jVha:z?t5t__.z:ﬂfii':s(:Lc_f;i071 edie' and !.'hen. to look c3j:roL:;{ici. be "the goods. The 3:)eerfWalrIered by the 46"?

A f:1ef'r,dmer1V£§*:"'fhé1t._fhg;;edier1Ie Qf cc sale e0n'i';'inues to héizzeéézfle s¢1r7e;e"<:Zef;'r1i£io:'1. The second respecz': 'tn ;:,-f"zi.r:}2 '{}ei.?i2"i.0:'"z4 Dzzrdceriegg has survived is wz'.z'.?:z :?'41f;F(3C?¥'(:';*3,?"E* :0' '':.';:e' ::i.<)rm'm:zm'. ncziiure iesfg {:9 be V' " ;Cl}Z?{V)'§'i€.'aCf. -as eoznposiffe £.mnsa.e:%{::'on HOS." cauered by __;:§§§5f29;:%j. 'E'ran.secE'*i.€;:ns :.::§"::'e§2 are §"rza:§"a:*:.§: ;<;:;£:e::.V .i'm'e Zimf::ed 23:; {he clauses 53,?" Aréieie f3§36{2E}z%}, AEE emer :'Lr{,::':sa:rz;z'(2z':,s wcmiéi ?7é.£i§}€ :0 A s:g'u5:£;'.f7§; as eaies 2,:/~,:°.i"i'*2:".z': em fE'Ti£;'€£?'Tii?7Eg:J 53;' {fie Safes; £3" {§eec€..<; AC5, §:'€%;§§€% fer {he ;:'3:.:.E;:3(>.E;§3 53;' 36333;; Q?' scziee 2150:.

70 45, irarlsaciiicms the cirqfiers Q)" the 465-'? AzneI_1:i'._r21éfI'é V chose l'hI'€€ specgfig: siizuaiians, a wa:>rks..

c1 h.ire--pu.rchc1se contract; aI1d:'tiA»Vc'Ct£'.:2rjife,g con {:"ra;:'Ej ' {:0 bring wz'.th1'n fhehfiction Q1" "

Cfali the dgi[]'£:=r<:I'z.{ kinds of co:71posiié?'- ..

these z':h1'€€3, I.hefz'rsI" and -IL_fu'.rd. iru__><5£:%e a kfiE;d..VQf service and sale ca the I.z'me. ' _j:?'{)rrz these two cases mhgare spliaéiﬁg the séfvice Vcind supply has .A'»:;i9etmi£€ed in Clauses {bf and. ()7 }f2§ﬁii)v':3;:3_';%;--V=iicZe 366, {here is}. «n c)'1'.0{fL,%3r has been per1ni_i'€z3€I ;0':?_9,»?3f. st) $p_li'L-.. F01"-éssaggiqple the clauses of 'A'f2',£cIg§i§366'Z?:?'§l4}'ciiﬁ 115:1' gfébéar hospital services. 'I'%1er<;gforr3,'i}'€£'~1u*ti;?{Cj ':{§1é ":'rE5a£n1e:Mzi qf' a paI'ie3ni' in a ho:;;;=.::;..é;us, h.é=.or"*S'i2e given ca pili, can {he scﬂes 1:413: atii.I7,£3riz';i:a>vs {Ear E318 transaction as a sale? ".:"3.£W}{)f§:é?f{:}{jS. £az£iF§;:a.r$«'aI2:i oiher prqfessianais ré3;r"z.a'.er :;e:'.::.:"r;r«.<:ifv Tar: the course Qf which can :2': be said fhai "i"::r:%:*a>.v i'.:~; Véjz,-.:::*ai:3 aggf goods a.z:fae.=n 0; giorrzfor U.?I°i{,eS om' V a:§':<_i 5153:2555 aver as _§3?'E;'SC?'f§}§I'f(}?% :32" 52 ia:z,a::;;g?:" 9§r<g;F£'.s ' :7: nfs)::9.L--:r2'aezz:f and 5£.a2§.€;>ers ii" if} fzisifzer ::?§iwz€'?' V . S§:f€:?E'E.§; sgsrzagzkézzg z.::iz:'§:. £328 géaggrsmz' " :3" j%3s?:'=5, M.5wr1$izier<2i,z:}n. §f{;sz;>s g3:::s::;V,?"'w.r;2. z:E':§ ;r3:.§§::'ez:z; 0%" {T§i§Ef2.Ii %/ x"

7 1 to the (factor or lamyerkjbr the d(::<::z.:memLs in bozih CCISGS.

46. The re-ease-n why I.hesz3 services -dV<§* not. involve ca salefar the purposes Qf emgry 'Qf7 f V List {I is, as we see it, for reasons :_;¢If:izjé2:z.I;eE'y <:a1I.ribui;'able to the prirzciplgism 'ér':.:;_n'¢:_z',a£ed[V"' f'_7_":V ' A Gannon Dr.mkerley's Case (1952:?) E3. _;S1'"C r"zam.ely, if {here is an,' ir1_.§f:rt:.Iﬁevr.1'l' of which may be composite £!5L';~,lTg:§'r-n": in ar:y_Vc::zs:?¥:= o:;7i;erVVV {ham izhe excepi'ior;.s in AVr-i-£(;Ié%-.3'5..E3(29A);=::.21le§s the iransaciion. fIi"<~I;:i£i:fj'1'I'€}:ff'(%éé'!iZvSiT7330 distinct and separate COn!;I'(}I;"f,SV i3'~.Vcii'£é_ce§r?rziblr2 as s;i.cr}1, riliefp_:}1e7S'ra.I;é'«:,¢0uId. moi have the power to sepai*a_'i:e' _I:RV'1~c.-EV.a_gréc2{1ie;nt I30 sell from the agreé:12:2m': {"6 _rér2ci'er"§ervice, and impose tax on ;i.E1.eA S5158.'-»_ '2'"71e V" £631'. fgherq/1:>z'e jbr compesiie ':c%0:;:{rczc:.s 0::i1éé""'é'?fia:I those merzifoned in ArE';i::l{3 V' " .. V:§E76(2.j'A}"c<:nI,fz"m.£2s {'0 be m- did the panics have; in Vm:'fn4:1{__..5)_r 'fgiéiérzd se;::a;"c:z"e righzzs arising 35;: Q? zfzsé gsads. ff ifzere was :20 sazaaérfz. z"r'zz"enz:€0r2 :hei2;:* is mt: safe {seen if ifze C0:'2E:m::>£. 0:}:i.Ea'. E96 ' ._c§.:s§:2£'egm§:s;>{§.5 Tfse ﬁes: 'Eb? €Eec::;':2?:°r:;§ ;2;E2.e§'f2.e>r 5:

~'{t{3:2§:ra<:§_jIr;§§s z'.:':;":::;2 0:25-3 <:¢2:§.ggo3*"g; <32' Eiﬁé <>2,?:ez' :5 515; 5:5; w.?2z'2,§:' :15»; "me sz.;.k:s2"'o:n{r<2 Q!' zifze e:an:'ra<:§':'", "%<£»"e .3 9 2-' gg/,_..

72 wili, for lghe want 531'" a beiler phrase, call mils; {he domz'r'2ani': rzaiure fest.

, mac 2-rjoax )C\f'XXX 1*' :30. 'We agree, after the >46???AI1ii€TIC:}f'i€%?1l','V' the sale elementts Qf those cickniractsiv LL'E'?1.l'>€'7-V1 bare"

Cavered. by the six Sub--ClC?uS(-ES Clause {2£.5}_.4:}"Q}"

Article 366 are separabie*--q}i(i rzutzgj be sV;aI:jeué--£'§}ii"' S to sale tax by the Si"ares 1.L_:2_§i€r_<2'n_§r1; QfVLisg}II and there is no q€3.§'.§l'iOFI."VQ[':.iﬁhé" ._giVQff1i71anl nature rest? applying.

51:." ésiizflfzéxr: Liresi {ﬁe in a saies pn'marz'ly a rnairer Q)'i""A_c&rci'r1'_1:r'a:£ Thr-3 seller and such pLLrCf':.c;s€r f.LV%O.Ll.id. I»2.<;:i'z;f.»'¢2'i.0 be ad idem as {O the ;su¥qAjecr znai£f::er; of scﬁe gr purC?2.aS£i The courii

-V:j&'u,:£?'ia£§cIV..f:'<2.z,>(3"E6"::;;':'€::e3 ai {he ccmérmsiarz as {G i,L3§?.Ci.I' ._£'I1.<;jg:1a::{.{és___had z'ni:encied wherz {$1629 eniiered sinm '"g§{2;zjV:*:'.e;%V}V,i;vEv5,g;?" .€'ran$ac::£0:: Qf 35239, as being {ﬁle A 5;z.:Etg§e2§?Azj§.--::1;<:a£3.3:' <23" scxie <3?' pi,£?'<Z'?'2€:S€3. In arz'iy:'z2.g 5:?' 52; vé7L??'3b§Z.4'.SfO}"i {hes <:*0:;::"£' i.£J(}E£§€f f":a2,.é-52 E9 appmczarfz ' s 4' Efﬁaié" ::s':::,:':'s3r_§":*r:";~3-2": {Eye ;'2{.22',n.z'; 05;" zs:'ez.:.;=- <32" :33; ;'s;*€25,=3<}?2{i%5§3 .. fp€rs{3z': {gf sawsrczgé i.;3§.s3Z§:i§e3I'z<:e>, %/ "F3 Lc;zs€.ly, I':hey heid Z'f"a.a§' no one denies 53163 iegislmive compmence Q1' States to levy S{1{e$'.{_§"zX 'V"

on saiezs provided that the ?"i€C€€.S:-5C£I'y "

concomtiants Q!' a sale are prcesearvy**ir2 ::'~.tIi€, irrjmsacﬁon and. the sale is diSi.incf:iy..ci'z?sc£3m:}b'Es:V " V in. the zrarzsaction.

XXXX X3001' XJ(XX.3C

88. Thzks I"iO{ i%)iL?'té:l:*€3#:"<ZIu()1.L} £0 enrrench upon the L§'r%ig}iz Léeirvices by including izfze cosi::c_»jT's1:1{§I7 VS<2.zfE2i_d=:3.V€r1. ﬁ':é' value Qf the gooa':_3.' ;'rV13_iiibs.é contracts wh.ich=i'éirgfbgj"'légalﬁ:;-ti5r1__ to be dmisible zmdfar V5;-'66'{:2 .9A}_. .i.Ir_z./3 value qf flue goods 2',?I£5L?3lL}(i'~€1' iI1: Qf the whole iransac{.i0rzA ca11nc§ii-.be-czssessgéi'I125 sales tax. As was said in ,._§ L§'1:*3e;2 &rV-'}qQi%br0 ':35; Union Qf fndia {.2 993} E SCC V5355;

cars: Qf esz:a:b£€sh.::2e:t§ 53;" E15162 Czi}ﬁZ?"€J£,C§'€}?"

i£:;; §°z:?i<1£a%Ee £9 s2:.ep;>Z§g Q,' Eaiceozzr' anﬁ. se_fz,?'i;?e§§ {:a.nn.9::' ir1.€{:4:.d€{§ in 3328 amine Qf" 5318 §;'<}{}€§$ z':*av<2é::a>d in 5&9 e=.2<ec:,:::'€+:2:': égf {,5 C{i§£"ifi?'1,;{??§ mzcti {$252 53953:?' {f €s:z1a;?)Ei.s:?2.me>:::; z,:.>§2i::§2. is re3§:.:2§.e:gf;é5;> 5:5,:

°smp;';E.;; erg" maE?€3ria,i énvefzéed in {he e:«<'e5u§:'<}:2 Q,' {$2.9 E '?4 w(.)rks C?(}I2§"I'C£C{I only can be incriuded in the value ' Qj' rm good "

38. '1.'he test fez' d€{7iCIi:'1g;' wiletllel" a (:<)I117?:.'f¢iCi V GHQ'. ca.1,€g<)1'y 0:' ihe 01.3161" is as to w1f';21'i"is' 7".ih:: S1_:i'0;%t.z1 1_1c<-3' E.ii--=-:3 c0:'211'a<;t1." Le, the dcm1ir13.1'1i. 1'_1£1§.L11'€ 111' tl;1_1é c:{)'1i'i'.1f2:mt:',. I}1'2erei'c?>3"C ftzr (,'f()I}1]3(}5~3i1€'. (3()I1{..1"E1(?'{..£5"'é}.§1":€1' "1h,_aI'1--ih':}S€E~-1ﬁi€'I'1'ii(}:'1ed"

in Ariicle 386[29A} C()I}i_..§I11..1.(:'.S Viz-)~ E136; 'tﬁgi 1'.11e p;1ri.ic& .s have in mind or i.I1.1,{3I1d sepa.'rate §*ig12i;s "e.:__1*i':'3if.'1gV'ta{;E.VOi? 1:11:-2 sale of goods. 11' there was no _:i--3i:,<__:1T1 i:if,é£*1t§.fju1 't'}.1:e.a_'e .i-s«v.1€b 32116: (2vez'3_ if the {:c);'1ir21<:T;'{:€5u§dxT;:c i:i.ég§.1'éIﬁ,e{3. 0:"d€*.r to £1ti.1"aC1 seﬂes iiax. it sfiamild £'a1I1"i.§i?it:i€3'a.3 0z;1_é"*0'F ihe €;"7X(I€}'31,it1)11S provided under the af01*<:s2j1~f'§1 'j'31'C)"':»-91:'-Si'(':)Z'1'.»"E?-.t.§}t¥ c0nE.1'act e'mered into is not 23. war i§.<>1:1.1.:'2-1<*.1':;"-é"1f;€:z'; %:}2a*{. vm:T::id 11551 {3}} 11r1<:¥.e2' any of thoséz c:x(%€:§;}i.i=:33fis €337 Lmdes: the above p:"<>vis9;i{>1'1_ "§'}1e.z'ef{':re, ii' :5; _né=;:r V ?.i.pQ:': 32:53 wire-1%. é.E'"1€§ {'.'(i}§"E3-i€§{?i"€1ié€§}i'} pa.i.£§, 2.1 ;:'§'._":a:: '§.:3::>E¥; i.m;.e ihc? E'.em1:€-es £2? 'i'h€;*. {i'{')E3§.1.'éi£'_?'E, ca'-:.1"é;2f'L.a_E.E§._: {:3 21$<>::%:*:£:;1§:: iE':éi.ii_ 'f,i""2.:€* .%;::f.:;=.':';£. amii n;'.1§":,:re <25 "£1116 :f<)2'i'£'.:'z~>£"£', w§";a1;. Em-.*. :é':é€;':::"r§_*= ('3'?;;2{%%E§v§'£"}i,r; 'a>'»;i'§'1a1, '%}1:=;* 1.}:-2:"£.§:-is i:'3.*;.c-1*.":'.:{§¢3s:.i. 2Vh:;:.':' Essa ::§.,§§":?.<?a'§ ;,m BEATURE OF CONTRACT

89. Fmm the aforessaid Clauses it is that the parties have entered mte aseessee rezzders service to >1,h_e for software. for softvmre dex}€:1e}3§11er1i I?)-1/1:'SL§£_-}.I1.i' to the agreement: 0reie§%;;, serwce shali be }'3erf0rrned by the be requested by i.$:-me of a 21 statement of work. As :ae;'"u-*iee rendered :10 the work OI'd€-2" er in the Sf.£1f.€33fI}l{-3'ﬁf,' c§i]'_\rv'c>:::1{ billing, is done on a time and rrlaéeriezl baV{sis 017 price on at .rn0r1.th1y basie, P1'ic:ir;g " '~ fer E;:%§f1::}__m2ﬁei'ie1E..gmzéjeetss ehaéi be ﬁxeé at a rate setfzmh in ,. E-\--§:1vfi'c;:;<}1;'.e :{he agreenlezzi.

aieseseee E§~.§:.§}§~€3EES;§ "zixaiie aﬁ p2:E:em::3'::~ie and 'V._;,2:1;}2e;'.{~:.::£::b§e. i:':¥e:1'€ie:2s% diecémreriee am: ticieass whiath aye {Bf ite:";{ée§'>:t';%r:§ fee 3. {i%:'e:{:%: er m<ii§°e<:é. E.'"€;'§:é':,':§'. :3'? the a ' §3£f(;g:'a:I:m§z:g es: e?;.h.e§ sewiees pe.:°'f0:'med Lmtjer Ehe a§:ree;"§'1e::§. / E z/ 76 shall be: {',€)I1Sid€I'ffd w{3rk3 rzmcie far hire and shed} remain exciusifue properiy 0f the ciient and the assessee Sh{il.?..v1'I-;3,\;'(€'.V_I1O ownership interest U'1(fI'€'.'iI."l. P1*0mp1.1§;, upon _ such an igweruioza, diSCC3'v'€E'}-', or 1".ciea the 'zzgrees V1"fo~ .. sciisclose. the $ar:<1.e to the ctiient, 2111C: the..::i§ve%;§. "shall 'hays ..f:31'1 gmu.-*er and authority to fiie anal _pr0s36c:1_1iIt: pat'.§é.:'13:A21ppii:2<:i:.t'iEms"< €'her<:()r1 and rzlaizaiaiza pat.er1ts thz-.:1;é:<:>:1. Ai*.11hVé?'feq€:§:st of the client. the assessee e1gre<~i's*=t¢o £3:-'{A{€(3'Ll.AE[t"<: , §,}1.e"d0cL1n1éA:ﬁfs inciuding bui: not 1.im.i't:<»3& to (topyrighi Vas'Sigii111-egﬂht .fj§Q¢_'1;1rnen1.s, take all

-r-ightfL1E €)E1U'1$ md_ "£33 pérI'b;*m;':st1.<ff1fa-vets 33 may be deemed Iiecesseiry' <:_)t'. eidir§Vs.a§:j1e t.Q ":::VQ1:fi1*n1 on the cliexlt all right, tiitlst and im.ei'est'~it1 anti S1.;_é§t;. Em-'e11.1,i.0z'1$, discoverias or ideas. and 311 patéiﬁfé 21p§)1i_<__:at..%Vc$I'1§=~;: patezzisg and :t0'py'2'ights i.h€E"{E'(}§1. §3m;h«.{:t.i1eL'~ scn.z'1*<§€%=..<:Q_c§e_of devemped smtware and ha:*dwa:'€ '.&;t(3':'3.;:iu,ri<§€3 lriieiiegtiimi P';'0§3€:*1.:.,r in mad eacrh sah£--1E§ be L<}%é'~£Ef§€.=£i' 1E"M:Vé:«_ ﬁtééeiii. "3328 &SS€SS€.'€E Ei£T§£.ﬁ{}'v¥§€3€§§{€S $1221'; 21%.? {§$§'3'3->*:éI':'23.§3E:€;§é;' L:é.':§.é,EE bﬁ <':<m;s3idt%:'ed 38 W{}i'kf:S ::r}.aC§€. Eéér E:i.r€ emé {E163 . {fiisétéij w§'E§ E1'z.e5;e: 2-ii? :'§§§h'E,k '§(.i'{§€': i:'1<%EL":{§i:z:g 'zﬁ;{}z"}.::§'2,:f§{i:é <}=s~..=-*;'":§;é':"s;"«sE1§§"; {>17 v.,;{f£Ef;/§§€(fi{§'21§ §3'.:f9peﬂ;.y R'ights; in and Each d&Eiv€:"abE€ zmd .21EE 2 copies made {Form it. if acceptabie to 11hr-3 client, the c:'1i€§§":'_iIxVa3; {erase all or any cf the C'C)II}§3C)I1€T11S cieveiojpeé b}.i'":f.,h€' outsside the scope of the thoge c0ni.ract_:} for the éXe€i_:3.,ti'iJn "(if *;.he" "

projects under this ag3~een1em..

41. Thereibra, even assesssae has given up hifs 's:_Q i'tvﬁirE T.'1:..V:.;A1;»§i5cieve10ped by {ha assessee. 'TE'1:1e iheé agreenieni. is not for the: cost of is for {he service renderéd, iiiagsed " «<31*1:._i'.irn<: for' Ifxéifz hours. Once the projectjsé"dc';§é}o'p;5if}V"§ﬁ"'f§%spect of {he said project} iz1c1ud.i£1:."g_A :§'_.'2f{).pe1't.3; righ't,s vest vg,.~iU1 the customel' a;ri€{AA11'e to deal wiih it in any manner he h2:.s4sw21g;'<3ed ':10 szxéarzztsr ali such dOCuE11EEi}iLS iﬂiiii-.h T;i*r§a:':<e:§vL=;:%i.1'&:C1 for the €3X€'I'CiS€ cf szgch absehits righ1':.s over by Ehe asssessee.

=2}-'2.'j_ 'E"'§::<;% 'd:3Ei2:e1"22fz3Ee§ﬁ E1215 '@2632: €"£€:§i.n€d uzzder 81$ 'u 2:g;3;§é§£'::'I}£én'?:' 31:1': mean 31} ':n;ii{':ri:«,=3$ in v»;fh2:Ze*£a:%§* f€'::"':*2:2 §;§€:mir;:'E.s:~:{3, ' §.;'§§raE.€:::¥ 01.' z"<':::;::d1:i:":§§ {mm the dsxfeiapzrseiai. '§z:.e::2uci§:2g§; bi.i.E'. EIGE in/,..

"F8 re1a'L:3<:f. to the s{)ﬁ.w21:'€ IT§{)C1L11€?S or may pari thereof, 1316: SOL'lI.'C€ Code and or object. cﬁdét. €;"1'1h.E.i1"1C".'(3I'£1£'.{E1. app1i(:a€.i():1s as "'_x_?'i?ff1} 21$ any other In21E1€31"i21is media and dcucurzlentaticarl xxrhicI?':'~.sv5:}i;»:>;1':».VVb(~:

a;>'r<--3pared, writiezi arid or develmjed by the .

criitarlt under this 23.g'1'een1e111'. and/Qajm if c?.:.:stc)mer :agree$ to pmvide any heﬁdxvazg-'e«_A.

citaiiverzibles that may be :'eqL1i:*éd.___{'.o CT«'éi¥1T_y"V'(3LV£'i zmcl p;'ovide the deiiVe1'a§o1es " the E1SS€'SS€if3 has to make fheysta 1{af;dxva1re and soﬁxware 10 éiexrelop i',}1{3 product. N9 <:§0ub'1 Lhg' fs0ft.ware. which 18 deveioped is enabedderi and 01133" izhzitn the customer Cam ;7§.jz:;?t"1.L:.;£:*.. Iiﬂe. Tbs s0fm;.na1'e 53$ d<:"ve}0p€d even 0:: U36 zlxaterial objecé: or afier it is :"££7L: '§11Z}..1€3i"iEE_E <>bje<"ii'. @:>§<t§uSi¥€§§: bemzégs E0 3316 €".".é:$33;:<."§_VE"{1€;I:"'.' {E36 <-:*-:;r1i.§:'e (:{):1i.;'a.<:1;. z:h¢:=.z'c::'. 35:3 :1<3€,.h§:1g ii'; izziiicatiié ' "ih.2;§iL afier sfea»-'{:%E{}§>1'.r1§{ '£.§:}.€ 5<).£'!;.°w21;'e: has {:0 {;E'£':"3§')€Ci {BE} ii m2.:§..é;%r§aE e:_'§§3§€<%1i :»;»mé Eézmz {i:'--:§:';a?e:° T'Z'§":€% s5=;a12m::: 31,0 i:§2<:: u _';:_:is:;1;<3§'1:cé:' 39: as R} 'mW<:: iiiéa La 'E'E1£5: pmjzztati w.h.:iCE2 €§.ew3§0'pee:§n '1"'he title to the p:'0jeL:¥.,;' S0f'£'wa1"€: to be deweiopeci iiess cusiomm.' c%ve1.1 b€'.fO1'€ the assesses starts II'€"1T1C1€I'i2"};§:-.S€I;i5i§E_§i;~, '

43. In the agreem€I1't. or 1'r{fm;" a-my xC;.:&"1 ré:t:o'rd, 'i.h€I'€f iss 1;10th§ng to indicate the S(3.ﬁ.\A78.1"€ from the ma1."ke1., i.1§§j}1fQxTes§."t.}€1§ AVé§£<?C:0r=:I'inf,g 'i,O' 1,116 S}3CCifi(?£iT.i()§} 01' the cligézzt a1rV1Vd_ {hva:1"dV¢1im§§"és' to the ciierlt. Oz"; ﬁne c70:3i.r2:1'$z* ;';1.€:"ﬁ_I'13z" CUSCEIO-S€S THEN'.

the assses5se{--:'s t.c-§shv;1ic%i.a..:'§s"éii}.1é:' ziaffice or go to the "place <)i i1f'-2.6 baziry 0_;.,:i:ﬂ';,}ie;-- ;5f§)ject work and find s011,1i.ic)§}'s" #3? any S0ft,warc~3 exnerges, same software so deveioped. fmm the in§:cpti;3r'1.Vis'v of the customer. At :10 poim'. of Esezigi the §>:"::1pe;"{,},«' sf zhﬁ: a.sses§€:e¢ Evzzzz 1 /g_§c){>ds {*.a'Im:: iE"Ii.{) €'XiS'?L€i1C€'f. ii: ve;z5zs 'aha ;%s§'<3:%3'§x:*'€'3¥-4 <§% €}§é:%fV§};:s3;<}3r12<2:'. fhét ':.€:;*m$ <22' {ha C{3mr2s:{.%E. gigs 86.1: (mt 'Vv2§':>§>§a:§? m.ci§Ce1é.e sale 5;? zmy" s;<;§'i.w*a-uxsz, Gm {he €L3{}E.'};i:1EH"§;1 §"'.'%é{::'&*:a:€:..« §.:%1%:1s 3'naE<;e;: 31*: mgr}; ('f§€;f§iE" %::Ef:a§. tile 3.gfe:+a%':::a:::':%'. E53 21 s;:Ez::p'?::°:

- 5-'etm*1?<:§% ~z::m1€z"a<%.£. 1i:he?2'€11n::§€:r 'Eh<~:~ 2?a$s»se:--;asse@ p;"{3--v§cEe:§ £1.55 -sséaff 3 ' E 1%//....

80

and its; empi.ey€es who are weii trained in The field :gm.d who would cleveiop 'the seftware 2,1¢c:<_>rding to the specif§catTi<:rj_ of {he c:u&;t()mer. V

44. In far::';., a careful reading of {he {hat the «:*mp1oyee$ of the asses$c:e_a;1;§'_ "

C11.ST;GII1€£' have to work hané in have inie-ractizans and :.mderst:::Vnc1_.V1.hefxajéki {he customer arid through. ':s0§:ﬁx7ar€ is {:0 be deveioped. '"I'he assesAé6;&r and the eI11p1c)y¢::é':§"t)fﬁiiﬁic «iﬁfcrkéng together an 'me pyoject site. Ir1 *mo's17 of §%e§n'ice rendered by the assesses is in the i'§;£'ti}','1I"i°.' o{";I12§;1.:;i:1g_;'t3.r»1<éV.of the inputs mm 21 final product Wflichia; _g}I'C}%iLi'C§?d"'E'{'{ Tpr0j€(:t place with {he asSisia:r1.z:e 9? "V3338'~S§1'Vi.£;§'§)'1"{3"§'i{if§1"S. 1:1 fact". {he m21I::e:*§ai on z*e<';0:'d {iiw&é:"':'§.:i>.§é%sé_ i.}§2:: '{he <:us:0me:"s E'38Jv'€f ezégagezti 'ii*2§3: $e:'vi<:e$ sf v.é%V€%%;-%~i--€.j:<%'i;§;3'f;3x?ic§erss$ wigs have {',X'p€E"{"§S€: in s:§§'§'§'°~3r€::t éieéds ;§.'2'3{§ ':is:ii sis? .E4Eﬁ%':":1 gmé. 'i'%1%:"ti§' r:':_§:1£§ zmii ?1.:m.ds §;4<}g,§:%%;h.é:-:3' :5:.m§ iémti 21 ":=.r_y=:A:s};:;.z?.i:}z":vvV_'=';.f<':» the p:*0bE'e:;': sf' Eh€:% é?'L1S'E§ﬂ"E€E'.I'1 "E'h.@ smci p:'z>::§a2€:§. $.62, 81 't'.h<3 u§tiH1a.1I€ s0f1.we1r€. 15 not 1'1é%<3e$s;211'i}};' the work: of Silich wenzicze p1"()vide1*. It 133 21 c?<>11€c"t:£ve €ff{01'i.. that the end ;3roc1L1ct exclusiveiy belongs Ziiiéé c:L1sst.<3m:3.;' wha has paid for the se3*v'u':e p;'m!id€1's.

45. As (?.1e21L' f;'0I.I1 iht'. i€1"'n'ié3; the ag:*§:€i1T;<::11't,:'{>:1 the diiy

1.h<::y entered 1.1110 agré<?:nj1er1iA,V t,'1A1v::ii~:, "was no" .é.c>ftL.wa:"€ in €XiS1'.€£1C€;'.. .111 0E'h<~:r words. 'K'ﬂV'}fiI' €" VX-'$315"._Ii'0. :'§:Qf.adS in c:--:_x:is$<--:n{:e. The 2-1g1*€:c--:men1Ema?--§"0r¥i,1"a;39.§i3r"c>i'"sé§ﬁ;wa'fé. The agreement is for Gig: I§f€éi§V»V1;):3i"o;"e {he SOf1'W£1£"€ COI31f:*S ism c:xi ':>3t<~311cE<3.V gixren up 211} the righis and claims of' "i:i:1_'e* soi"t*.§rd;?§é developed and. has expressly ag:*e¢§§' ":'.':2;§.ii; S%:3Cf§7}_ 'é*:'é'§(}§'t.'€=:211:e which 112213' some §z:i';<> €:>s:is1',e:m::e in V'&*:;{i:,.,?9'{' t.§':.§ :%<>1V1€.:rV'é{<ff'i:v;Qs:;*io:i is the absoimtz pmperé§; 0f the :{i'g{S'{f}§'1'1{i?ET is; 3%. };i'i3e.'r:.3; ii) éssaﬁ with {hat §50f%2.wa:'€~:

iii' .i',?a;% ::'§2::5'{;t=.c€ hi: wzméiss w§1E1s:>%.,:E §L1.rif:1s:2' "z"«::%f<:>.r<5m.*:e 3% '%;:§';:%

-'%'§é{:% EZEEEEE-SE3€§.€f1T£?i§.§i3'§'§ paészé 15$ :23': E795' %:r2:z1$§'@:* as? gm}?

" "§:{{}<;}{§$( " .'E_'¥ré€ {ii}£"i€E:§§{it3Z"-E3.§L,§..{}E} pagiai is §:a§<"%.t.:§ai.€--.«:§ in 'i.:>,;*mss Qf t¥,:i.m<-3 S V' .3/0;: $3.1;

' _ p':'a§:2E:' SE.}.C1"s as; man ciaysa. max} h£>L1;'ss and man months' _:'&<.3_:"c3_h'~._i11e (fate of emerir1g into the C0r1traC't, bath the p21:"tie:i--3§V_;12'é"ﬁ::1 Emw much iilne the (texliraci would '1;11imai'.e\}y"'iv;11§9béir1Ci'--w1"1_€z3;= the end pmduriz, the s0ftw:e1t'€< isip'1'(>dugé}:d'.' V A V

46. It1tcE1e<:'{'L1a.l [.)r0'perh£gT;_'¥3Qn1p1"i'sejs which e::rna,m1.t.e {rein the exerctisg€>'i.7V1,h.:: ilunmnvvbraivﬁl, such as ideas, im-*en£.i0ns, ]g)oeni::~..7 ward pr0p<E:r't_g: comes from the 1,1131: word'§>1?c>§3VI'iuia,, w'§;_ichvv,f::ea1ns "ones own".

Inteliectual which may be aassertezrgi hhihfi":*@$.pectt"Ei~§*a "prg§'d11e:'1'"hi' human intelleci. The fruits of i:3.ie11é'£_?i1 lw-'_o1i.id érfist "if phey erg' eyed no legal pretection. . rd V4 i:ﬁ:<;*1V1VV<--":::%;.V2."':s; not pé'0pe1'§,y by 1'.t3e1f. Throxxgh 1111611601 =,<?:"@;2;i;€é ih'iZ.'£;'*'i'E1<'3'::§tL1z,ﬂ pr<)pe1"ty, It :25 %;h3Ji. imelleciuzli .wi'}§; h€t{';GmQ "'g0{}ds:5' <31"1c:€3: pui 033 21 E1}.€§i{iI"I}. far E-SE-E.§.€:".'V' E.:'1:.<f,}§§égj:i;£:a£ p;*<>pe2r"£§;,»" €i<§s3$ mm: ssxiést in éhest rrgézzgi aé' the 'i€{T§'E'{Ei{,'§E1'3:E Whzzih ex1?s~;'i'.s:; in his; mind is; the im.eEE€c§,° Usizzg E31211, ~.j";m.é%§Eas%:;fE..ﬁ ga. 3,:-3<%7§::h:§{:i:;::'1 {i'.E'€:i2i'§,{*.S 0:' {is:*.1:e§{>;3:&s "i;:_§<3:';<§s-;"'; E; E3 %;'h2u'. §,:§§:{:(is; =a.;hie;éh is {?E,1§€3{§ i:1i;e}§s%<:m:~.1§ prispsréy when pué 6:": 93 i 2 3/ :23?' é:7::7tj:23.¥,§a%' :

88 §r1.ed.i:,.:m for sake. Therefore whey} 2: f;e<:hn;'.cian Creﬁgltésis <32' develops; an i:11e}ie(71.L121l prgypérty. there is 110..~'~~€'{'t'"f31(;3"i'3§'. transfez' i'I1v()Eved. When Susi} 1'11t'e11t--3ctua§ prtdpgfiy i.5; _p~L1t :in' V rm':c1iun1 for 321161, it is Capable of being t';"£x;23'iTerteé.._.V 'It' 1f:I;é£f;1Sf'<§i' 1:a.k€3s p1Ei.C<;', then. it cons1:§tL1'L<:s_sa1e oiﬂggoods.

48. When a cu.sic)me1' gi\-'éSL»;;1"s0ftw2irei _1"<":}T:..=_V'-t"ec§ p'r0b1€:rz1. to the hechnician, to find '.f:'«._(."}§.i.iU'A(LV}i'},'A}'{*.~ ;1}1Vé"~.3'.sS€SS€ € has 3. ready made answm", in the farm-T. of :i:ad_t_? ssoflware, such S<)ftw:«3.3*e is g<>(3_d5;'.~,_ Irmy b(%_ b1'21.ﬁﬁ(}édVV0rV::r1branded software. AH that dc; "i'S"1fﬁ> iransfer the goods. Then it z11110i.1r1.t.s in:-V séziéf-~e3uf 'Oh. the contrary, if the assesses has no ready m2u:i'<? 2';a'3Swé1"*--,._ he has to find an a11swes*' by usixlg his ir;t.<3i§e<:t: 'C2: 0? er%1p1Qy<:es and has; 110 vmrig Q11 ihe «..;)r0§5}_.én1;b_--r;sing }.1.i3'Vi::'£,--c-EI€c{.. Thai proccass is Caiied r:§eVe§{>p1"z1e11t. '"*En {E163 ené when he finds 21 §5oEL:_'i.i<>§": £9 Eht': §;;:f<§'§§§{:§ré;' i'z;~.._m: axis; §":<:=. E12233 airs;-":i:c{E GE' rievezémpesi 21 :::<;§'E.wa:*€:. '§"h:=>;é;.__Eg{;§'§*i3:;3:f€%~' is 333:1? 1?§'1f;:3E§{*:<:E.:,2.a§. ;:§z's::péé:'é.j,~" arid azziiﬁi b€:é<?{j2§":'::€ g_,_,§:,<'3£s<§i<; pm {ymzi :1:€édi1.1r*:-1 far S8&i'i.

84

49. The «::~as1'.est way 1.0 protect ir1'ce11ec:i.L1a1 keep it in 0r1e':':a §E{;'.€id. If a perstm posssesses in idea, there is no risk that any ()I':ic""'V.i'i1§' a'mA:1«VV thereby" appropriate it. Such pyesem-'c%d. £,h.u:~3 Lmiil its <)w11e;9 »L:§':}{{}~znVses {Es idea" V {?C)E"1SiS1'.S of 9. process of d0iz1g....§V{§I11_e'"-thiizggf.'"éi..._£:v§=;1 remains securely in the ;)0sses-sxi{:>;§T-:)i5'- he performs that process when 1";o_~'a\r}e .The possessor of such p1fop€rt}; "-ata;i i.;;Lke it It.-Q t'h_<: K¥'i'i.h him, safe in {he k.:1<)w1egii.'gé"i11%3{LiVmt; "wi_}1% There is relatively Iitile po1er1tiéiv¥A fo*r'i.he Ebﬁ:.f:de,:€§i:-31.1"k:>;'p10iia1'.i0n of in1ieI1€.c:i' 1,1211 property while: it rémgiins if: Thi.s is becmxse the keeping of an idea 1:;.;';--v<*s;":€::s3<:,%.V1i'V.§.A2#:<,*; JEl§'ié'C{)z'}f'I}E}16'E"C§a1 ::{.i}1's21*:.im: 3:'! tézat idea are " '~ if?" ,_{3C}§}§.'E':€Edi-C."§..€}i"j,;" E1€}'{,Ti()I1S. Tim a.C€;u.irez"' 0.? an ~i:'§i%:»E}g¢:::§..:Az2:.': g3%f€3--;3§::"%'.}' ijghi, {tari e:§e1"iv:% ma éizxamciaé E}€ne'E':£:. §"%'0m it L'iE:ﬁ>_<£f:é%;j3:Mt: »:?:{;§'1'2§11e1'cia§§y'. 'E"§§% wiii gaiztz zisixiamagae {}'i"§}?' 'é":s§§ §'§iT;'2'.%f.{':v§7i§,-§ §:§:"<:d:,::i*:: :-::;;'3e:E ssiiizigg ii ctr 333}? a%h2:r§g§;':gg <}iE1;s:'§; '21:'§':<3 2:3 €'::;:>§(;§§;. his im,<2i§::%<:'i'.. 'ﬁfheiz he <>;i'§'::%r:%: his ;<~;€%z'i?§Ce:s 0:"

2;//' 85 imeﬂettt. in an empioyez', he is 219%' selking ztny intcfihieaﬁetzgéxl property as none exissts an the dame of c:{3nt1".';1{:"t of The employer gets; a right to exploite the iI1I€31'}..§i_'(.>'.'1?.' his needs ancl req'11ir"emenii:~3 and pé1};S"'._fo:r rendered. He is 1101'. pL1:'chasirag the purpcse 01" exp1<)ii.ing the da1e of contrezei; of emp1(3yn1er1t.,_\7V}1eA1i"aeve_:e:eVj:1_g}rerah'i'res"EeehniC:ians and pays thenl saia.1'y, 21 and employee comes into eLi:'ir3;1'iS€: the services of the iecihni(:i;1f1-;'é".«{Qr<. He may also lend their E-3€31"v-"1'£',€S3. 1.0__ .need of 'them. He may also empioy ':':h5;n'z' '1'1:'{s L1nde1'i',aken "£10 execute. In all i'hesev_ease:s "=ih.e .tV.eVt::i'::';._iei21'iu1s are rerﬁering their eerviee by éhveir V A§i'zEe.Eie;:{.. Thejg awe paié for ihe senzices ,?"€3':1']'c€§{$E"wi"§,%.'A..'E515:'COf1Seid€'1'£%.{i(3E1 of ihe feizluzzeraiiaié. :"eee1?Ve€: ihejz

9...%e.«.e':_1<;§% m'E.e§§e{::':z:a§ ;>r<:;;3e:"i.§; {E} zmg,-' mm. '§'he5,-* aye 1.10% »._:;ﬁ :.§:e.'E:'_§e;--$§;z2:%ss 0? Saée 0fi:":€e1Ee::i,u.;-:3 p:°a};}e:":}.-n Sinﬁiatégr ',_::E":e.i:* é::€f:ﬁ5§;;.§{n>:y-*si%:" 32% 83533 :::s:>:i in iszgsgineéss G? S:-Ezie £237 afszy ..fi:.11eLEE«eeE.L:a.§ §3r<>;}erI;.yD G1": the {>":he':.' Examd {hey are in 'she L/"

bLISiIi€SS of reézziititriiigg S€*I"»-'"iC€ IQ dc'3v€:}»:;;f> iI"1t.<i}E<;::<:t'ua.1 pI"Op€'I"[_\,-' or sofu 'I'h<:ret"01'e, thezwe is no e1e:"11em'. of saie ir1',»'<>1*v{:"rr;:'§:'£i.1{' 2-mjv' staggf: of the i.rans21c1;i(3:z. The i:1i,ei§€c:1.ua1 prc3p<23*t.}rV'1:2§,-' the Le<:11n§<:ia11 in the c0L1.z'se of e:n'1pio§;-rzaﬁtni zxsgg p1"0pert_\;' detx-*'e10p€c'§ in the {:m1:1's<: c3If';é§:$§é{%u'i;z1'.g doets I201; beiongg 1.0 the i,ea::hr1i(?:i21n ()9'£146.V_€'%E1}3}»€5}§%'§}".~ iI:1c:ep1.ia:)r1 of the cc3:1E::1"21(:*:', Vii"; t..1*;£;.*V. belcmging to the CTL1SiOI'I1E.IT:V It VVr":21§.'L1.re&'df"'21z1Av'::znbranded soﬁx-*a'1'e. E1, is cliem. ,::I'1 I;?~ 'L3SC to othays. 1*;

is not b()L1gE1{. glzéﬁ no dist.inCi',ive $131316 (33: kj;1c>wz1 as a <:on1m0dii',y in the n'12n*k6é.. i.e1;1i.1.s: bc3i'w(-363:1 'ihé §>a3'{;ie:s give :19 iz}.§;£i:;s:>;':a.i<>:"; (3-iv'";% 'E§§E11é1v'G£'...§}u1"'{11T1E1S€ of this soﬁwzzrei Gm the:-3 ' {'£}3fié:'fL;i:E"§; K:A$'l'§: ag:reer3"1:i:?2*;: *«.v§':;»1E is €igI"€é3*.d uperz is A :'3G._;: ' E";'A:f"'f;'§2:% iiggizi. eff éfge a;§s:7sres2:::<§ dise;{:a,:s:es;é{)n.; ﬁgs .£':¥.:1:§i':1;_:

: %£:--<'::"';;f<:§é;.€'i'*' Lbfzj' %;.%::% azsﬁesaézég 2:*:::%h.:';:"i£.;-? 3.31:2: €E.1::*. :::<2:':'£:r:%x::1: in 2 €§§i€'.'Si:§:{§§'1 §§}'%"{3§'y'{?S a :[-333%»). <33' :%;{)§'m;'21r:=a §é:*v€E.@p::":.€§:'é, '$3; '{l§'iE', % 87 assesme CanI1ot be .susta.i:1ed. I1. is cm'1Lrary [G the Iriglirérieik. GE}. record, the C0r1si.it'ui.i0na1 prr3\.riSi0r1s and the lezxa-f.&.d'cr:1'é:r.é'd "by Ehe Apex" Cmzrt Ac%c=:3:"c:1ir1giy ii, is hereby set ALTERNATIVE REMEDY 5}. 1!; V218 €OE1t€E1C§€d i':11'21__{"a_§3;21ir1.s§'iV__£'m:*VVA{Jrd€§':§VVj5éiS:§:ed. '£136 assess1'1.1g' au'th0r:'i':y'.,.- .21 staVti:3'i;fn'y. FE':-$3; appeai 2,~":;.':.{:1 againsi that appeail. a siTa1tL11'<)1j/A jsra'c,0_ri;I:i v is provided and 1',11e:1"eJZ31"e the leelrjiiitéfl Sirtggiév'J1€:C§ge=i§U21s jus!;ifi(:d in directixag the pa1'ties to a'p;*"@;g,1(ih__1--11e' a1p_});t;*.1.1ai-if I?§):.'um and this c0L11'i. sh0u}d 1101, erie'.je1't:;1i.;1VVtﬁr=:--$_e"Vapgsgéms.-- f i\'orn1a11y, wllazn the Statute p}:'oVic¥.es 'a 11 ';1§.'.e1':1at.i.i}'e_ 1*f::1f£€d}_.? by way of an appeal, this cmlrt. <:§ec1ir1e:':es fie é::'{.<'3*;"T?;.21i';--?1 é%;--._v~.§*}:-;": petiéian a;_2§a.i:r":s%, such assses.smenE' orcI:e::*f~;.. i3>;:1:. ii. nQ_{__A;;'r1 izivariable rule spt:ciﬁ<:tal1},-' wlmgrz the .=ft&.::.«§: §;n«*{33.:ra$"imerp:'t3%;,a§éQns 0? t:%9:1s'{:i1:%.21.i::';z1a§ p:'m*i:=s§{;sns and "«;2..-fE'm%;::: fé;:';é-2T'e%:,i.:,"Ei.i.;57:'i,i<;%§; }m.a.«*<: 23;§T€Ei{j;}? §:";'{i=::"p:"e:%£i@<:i msisze pmv§;:si<3:2ss in é2:__§}a:'i§::::£.2;::';::1am3<::':: tbs: {§_1€.:=5£.i€};"; af €.E1§'~ g>a"~:;z."'1',§-' 21§:pr0a{%hing§ " 5 éié<:%§;a:"'€'.:':1sz':2'i.2:E ;':1%,EE7.hE'}f'§§§%3'-S wémiég E'"é€,T2 £§§§§°§%:"§?':§<?:§, ..f'»'§"h:1%;'«.;apa:'€:. t%;es_~;5 aessessrtsezziz m*€3:er;<,-; :«,::"§: passed ailez" C{31"1":§};1§~._{ 5:

gv/,...

88 ﬁrm) force of the F§:1an(*.<~: Act. 3994 anci wheI1 S(3:"».-'iC€ tax was imp()Sec§.. The q"u€S1ii<m for Cc>:1siderz1t'i0n ES. when oncf: by 23. pariiameniary 1e:ggisiatim1, S€I.'\-""166 tax is. Iezvied on _.T:h€"««.::1':.i;.ire C011side:'at,i.0n 1'€'.Cf3iV€d by the :;1s3--sessee, wheihe1_'= :11. is"-e".') '}'3€::ri'»...1,_T('3~, the State }crgi.s1a1'.L1:*e to levy sales tax <33 any ;)'f)':*t.i«a{7£_: ﬁfth-1: said"

C(3I1Sid€£'£-).{.i0IE which has; already S'"£.:1fiV€.*?-f"€t--d :'S€?':TViC€' '1£iX.: '=.._Eikjtii othezwise atso, the question fcjr-..g_t0r1sii:E\::r§1t'i0r1zié' é}gs3__V<;1i$c§usSeriV » above. Whethei" the (',UI1fE'£?1{?T. i:i"V«.qLz¢Sti()ri'-- iS .E'tI1 §iI1C§§.Vi-5511918. COI1I.I'é£C'L or a Comgaosités ..§fC?11.FE~i_.(3t ,231éd..V_m.gjé'11 if it: is; a composite c:<)r1t1'actt, when is ihe d0nj1i._1i21z31. vi:z1:u1'r'é'~voi"'~tfIj1€*'comract. These are II1a111.ersW1*§§v:':}1..,_rL€»:;1,1'i:f€"'{Q be i11i€ér§.)'re1'.ed. by this Court. It xx.--'1'}1 haw-'€":1n"r:ff€eL_ 'f1rjI.-- 6?';---i_}r"'oié the assessee before this 001111, but 1§}_£_1E§ E.hé"ii$S€S5€3€€S. X23153 are s§z11i1a'1'£y piaced in {hrs Siaiﬁ, ._s{> 13:6 §_aw is $e--'--.;*é1€-id and E1SS€SSET1E:'1'1T§ orciezs 19 ha §)EtSS£',C§ b"_y §;"::§-3, a,§ir;.2<1{;«rEt£1is?:$ wimlci be in a&;',C.()'i"C§a{'3:'_7f3 wi!;?1 Eaw: 'E'§i:e3r<éfm'e L%';'-..,ie"{"E_<,>.:":':3[%;°':;§:€ ;m::'i§ in '%;i.he:t {',{}i'i'{CE"f{i€}§§ t.§::a':, :"nere3§,r §'3€€'21uS€? an 2.';§{,{'EE.'E_.'}"c'£_"£i_'$"':?;?f AE"{?I7i'H;'{§::J is»; ;;:'02:§d€:c§ 3;g§2§i':':s%;'. ihcsse <}:'d€:rs by 2s:;t:jg' 3:}? ;~?;§_,;::.%i.'{:;:V.Q%;2' é,:E.£jE.ﬁ§{¢::$:(:§.§;$'§ 331:.'-1%. ibis; <t{m§°£, 5;sh.e:>2.,2.i:,% ':":<:?:. $;2§a=::*:.a31n '£E';a:?:%2.é3: "«.'vJr§§. éi§)§}€E1§S. H€:n£/6., W6: pass; {he foiiaaxsiizagzj <:s:'€§§é;:; E. /- 89 {a} Wm. appeczls are aEl.()ux=2ri {$3} The contracijs in quesilion are not Cor1i:rac1i_i;:)r service 3in1p;E.i.g:fI:_c_>r. In' i.£;."

not 4:: composﬁie ccnrttrcifij. rt':$':9::z§%,:r_;Az{i'"¢:i;_.:V§f' service and crorzz:r-:}c"{:.___VQf" 2 Qf F mciiuisibie confracz o::aI'g...u:

{C} The I'ITl}3l4£gFvl.('3'C.iTO!fd.';:?1.' the learrleci Single Judge. and Vﬂ'1:e3- (I:SS{fE:SZ'Ii€T1,.I'_ ofdéfs passed by the ' 'C3WL:i.Vl*T1"1O?'i'f%:»;5S lémjiztg sdiés tax are hereby set" aside:

{df V._ "f'}1(2'f:'cz)«(V assessee in piII'8U.(1i1C€ Qf the zL::>vrjix%:r'z ;;asse?d in the Lurif pemions is ordered T"i.<:>A_ 119 the? assessee {Z13 ii. is deztiared that"

Véégsessee is moi Eiabie {:0 pay 52222;; saies {ax <32'. aii ~ _ ::'f'2'!'§:.§'i§'E.:'3 <:=:0nsic%g.ra:"z'e:3:'2 n:%c€:'::e{'E :,zz?;z:i€5r {.5162 :*€}z":E":*a<:é'§. 3 "§'§':{3 rf§??'E{}i.§F'i§." 5:515:55 E93 :"s;jf':;.§'z,{%ec2f :.:,*=z':'.E"a §:'::w°es;i' {$952 a:>:'.z"'E":.z'.:':. j'%3a,:;" ms:>:'2:"hs _;'}*e;';:ﬁ 3119 daze zgf 1"'c£?C6?§pi'.' 53;" fjfzis

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Karnataka High Court

M/S. Sasken Communication ... vs The Joint Commissioner Of Commercial ... on 15 April, 2011

Bench: N.Kumar, Ravi Malimath