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(c) The subject software has no independent value of its own.
(d) No copyrights in the software are transferred to the customers.
(e) No access to the "source codes" in the software is granted to the customer.
(f) Payment for software is not related to the productivity, use or number of subscribers.
(g) Customers do not have the right to commercially exploit the software.
(h) Software supply is in the nature of transfer of copyrighted article and not transfer of "a copyrighted right".