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(ii) Document of title conveying the right to use Information Technology software.

Explanation. - Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.

Nil 2.2 Relying on the above statutory definition of Information Technology software provided by the notification, ld. Counsel submits that the purpose of the software was to serve the purpose as defined by the explanation without being controverted by Revenue leading any cogent evidence to the contrary. The software imported was used to manipulate and interact with the hardware imported. Thus appellant satisfied the condition of the explanation.