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24 It is thus observed that Oracle and other software
developers only license the software for use by the end
user subject to the terms and conditions of the
agreement, thereby giving the right to use the
software, which includes the right to install, run and
get updates. As per the terms and conditions of the
agreement, the end user is neither permitted to tamper
/ modify the software nor is allowed to sell the same,
as the ownership and intellectual property rights
remain with Oracle. Such right to use of the software
Appeal No. ST/85707/14
does not amount to sale of software. There will be sale
of software only if source code and entire property in
software is transferred to buyer."